
The Finance Act 2022 - Key Highlights
The Finance (Miscellaneous Provisions) Act 2022 (“The Act”) has been promulgated and gazetted on 02 August 2022 and contains the amendments as announced in the Budget Speech 2022/23. The Act has catered for significant areas such as the alignment with the OECD regarding the Global Minimum tax by introducing a Domestic Top-Tax on resident companies forming part of an MNE group with global...