The last update on this law was listed on 31 Dec 2024
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Article (1) Levy of the Top-up Tax
The top-up tax shall be levied on multinational enterprises in accordance with the cases, terms, conditions, rules, controls and procedures contained in the attachment.
Article (2) Application of the Resolution to Fiscal Years
This Resolution shall apply to fiscal years beginning on or after 1 January 2025.
Article (3) Entry into Force and Publication
This Resolution shall enter into force as of 1 January 2025 and shall be published in the Official Gazette.
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