Tax Law: Article 6 - Tax Rate Article 5 - Entity LocationChapter 3 - Tax Imposition and Entitlement [G1]Article 6 - Tax RateThe Multinational Entities (MNEs) Tax shall be imposed on a taxpayer at a rate equal to the difference between the minimum tax and the effective tax rate if less than 15%.
Chapter 3 - Tax Imposition and Entitlement [G1]Article 6 - Tax RateThe Multinational Entities (MNEs) Tax shall be imposed on a taxpayer at a rate equal to the difference between the minimum tax and the effective tax rate if less than 15%.