Author Archives: Tide Accounting

Multinational Top-up Tax and Domestic Top-up Tax

This manual covers Multinational Top-up Tax (MTT) and Domestic Top-up Tax (DTT). MTT is the UK’s tax which implements the Income Inclusion Rule and Undertaxed Profits Rule, known widely the GloBE rules, outlined in the OECD’s Pillar Two Model Rules. DTT is the Qualifying Domestic Minimum Top-up Tax (QDMTT) implemented by the UK. It applies […]