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Showing 1 - 2 of 2 results for "Income Inclusion Rule"

Treasury consults to align company minimum tax

MATTHEW WAI  |  MONDAY, 4 MAY 2026
... tax, the OECD said. When no Qualified Domestic Minimum Top-up Tax applies, other measures, including an Income Inclusion Rule which imposes top-up tax on a parent entity, will be implemented. "The rules implement the domestic framework for a multinational ...

Section 899 ditched but companies face tax uncertainties

KARREN VERGARA  |  MONDAY, 14 JUL 2025
... June 28, the G7 said the "side-by-side solution" means that US-parented groups would be exempt from the Income Inclusion Rule (IIR) and Undertaxed Profits Rule (UTPR) in recognition of the existing US minimum tax rules to which they are subject. The ...
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