Akta Kewangan (No. 2) 2023 · Updated to 29 Dec 2023 · Chapter 7
175. Multinational Top-up Tax Percentage
Feedback & supportMultinational Top-up Tax Percentage for a jurisdiction for a Financial Year shall be the positive percentage point difference, if any, computed in accordance with the following formula:
A – B where
A is the Minimum Rate; and
B is the Effective Tax Rate determined in accordance with section 174 for the jurisdiction for the Financial Year.