Files
| Attachment | Size |
|---|---|
| 51830-globalminimumtaxact46of2024.pdf | 241.92 KB |
46 of 2024
The Global Minimum Tax Act 46 of 2024 intends:
- to provide for the introduction of the Global Anti-Base Erosion (GloBE) Rules in South Africa;
- to provide for the imposition of Top-up Tax; and
- to provide for matters connected therewith.
Commencement
1 January 2024
