MNTT - transitional safe harbour

1. [ETR Test](https://library.croneri.co.uk/WKID-202310170909330148-31461493)

1.1. Simplified Covered Taxes

1.2. CBCR Profits

1.3. Transition Rate

2. [De minimus test](https://library.croneri.co.uk/WKID-202310170909330037-39632140)

2.1. CbCR Revenue < €10m

2.2. CbCR Profit < €1m

3. [Routine Profits (SBIE) Test](https://library.croneri.co.uk/WKID-202310170909330144-02160493)

3.1. CbCR Profits below SBIE

4. [Qualifying CbCR](https://library.croneri.co.uk/WKID-202310170909330153-73444940)

4.1. Qualified Financial Statements

4.2. Top-down or bottom up

4.3. Data cleansing may be needed

5. [QDMTT](https://library.croneri.co.uk/WKID-202310170909330161-63013248)

5.1. Local capture of GloBE tax

5.2. Creditable against MNTT

5.3. If super-qualified, safe harbour against MNTT

5.4. TCSH can simplify QDMTT compliance

6. [Overview](https://library.croneri.co.uk/WKID-202310170909330032-40682514)

6.1. The TCSH

6.2. The QDMTT Safe Harbour