Top-up Tax Law for Multinational Enterprise Groups
Top-up Tax Law for Multinational Enterprise Groups — Article 6
Top-up Tax Law · Qualified Income Inclusion Rule
Article 5 of this Law does not apply where a Qualified Income Inclusion Rule is required to be applied for the Financial Year in respect of either of the following:
1. The Ultimate Parent Entity of a Multinational Enterprise Group.
2. Another Intermediate Parent Entity that directly or indirectly owns a controlling interest in the Intermediate Parent Entity.
Interpretation and application must be checked against the official Arabic text and the current version.
