FAQ: Who is affected?

MNE Groups with entities or permanent establishments in more than one jurisdiction, such as a group of companies with Constituent Entities, a domestic joint venture and a domestic joint venture subsidiary of a domestic joint venture group located in South Africa.

FAQ: What is the Global Minimum Tax?

A tax regime ensuring large MNE group with global consolidated turnover exceeding €750 million in at least two of the tax years immediately preceding the reporting fiscal year, pay at least 15% tax in every jurisdiction where they operate.