Top-up Tax Law for Multinational Enterprise Groups
Top-up Tax Law for Multinational Enterprise Groups — Article 3
Top-up Tax Law · Excluded entities
This Law does not apply to the following entities:
1. Units of the State Administrative Apparatus and other public legal persons.
2. International organisations.
3. Non-profit bodies, such as associations, unions and private bodies of public benefit.
4. Pension funds.
5. An investment fund that is an Ultimate Parent Entity.
6. A real-estate investment entity that is an Ultimate Parent Entity.
Interpretation and application must be checked against the official Arabic text and the current version.
