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https://globaltaxatlas.org/entries/qdmtt-safe-harbor-accounting-standard-consistency-switch-off-rule Sovereign Tax Atlas en 2026-11-14T15:00:25.915Z Qualified Domestic Minimum Top-Up Tax (QDMTT) Safe Harbor and Switch-Off Rule Triggers https://globaltaxatlas.org/entries/income-inclusion-rule-iir-top-down-split-ownership-pope-mechanics Sovereign Tax Atlas en 2026-11-14T14:35:25.915Z Income Inclusion Rule (IIR) Top-Down Ordering and Partially Owned Parent Entity Mechanics https://globaltaxatlas.org/entries/undertaxed-profits-rule-utpr-substance-allocation-denial-deduction Sovereign Tax Atlas en 2026-11-14T14:10:25.915Z Undertaxed Profits Rule (UTPR) Allocation Key: Employee Headcount and Tangible Asset Weights https://globaltaxatlas.org/entries/transitional-cbcr-safe-harbor-de-minimis-simplified-etr-routine Sovereign Tax Atlas en 2026-11-14T13:45:25.915Z Transitional CbCR Safe Harbor: De Minimis, Simplified ETR, and Routine Profits Tests 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Atlas en 2026-11-14T12:19:13.399Z Fewer Cases, Sharper Focus: SEC Releases Fiscal Year 2026 Enforcement Results - The National Law Review https://globaltaxatlas.org/entries/bahamas-barbados-caribbean-15-dmtt-legislation-offshore-groups Sovereign Tax Atlas en 2026-11-14T12:05:25.915Z Caribbean Pillar Two Enactments: Bahamas 15% DMTT and Barbados 9% to 15% Tiered Tax Reform https://globaltaxatlas.org/entries/china-us-discuss-tariffs-farm-trade-ahead-xi-trump-meeting Sovereign Tax Atlas en 2026-11-14T11:42:57.409Z China, US discuss tariffs, farm trade ahead of Xi-Trump meeting https://globaltaxatlas.org/entries/uae-difc-dmcc-9-corporate-tax-15-supplemental-dmtt-free-zones Sovereign Tax Atlas en 2026-11-14T11:40:25.915Z UAE 9% Corporate Tax and 15% Supplemental DMTT Across DIFC and DMCC Qualifying Free Zones https://globaltaxatlas.org/entries/singapore-domestic-top-up-tax-dtt-refundable-investment-credits Sovereign Tax Atlas en 2026-11-14T11:15:25.915Z Singapore Domestic Top-Up Tax (DTT), 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