Top-up Tax Law for Multinational Enterprise Groups
Top-up Tax Law for Multinational Enterprise Groups — Article 10
Top-up Tax Law · Supplementary application of the Income Tax Law
Where a matter is not specifically provided for in this Law or its Regulation, the provisions of the Income Tax Law apply to the extent that they do not conflict with this Law or its Regulation.
Interpretation and application must be checked against the official Arabic text and the current version.