Publication Date: 08/01/2023 Filing Date: 09/03/2020 Export Citation: Click for automatic bibliography generation Assignee: MOTOGO, LLC (Austin, TX, US) International Classes: G05D1/12;B60P3/06;G05D1/02;G05D1/10;G06Q10/00;G06Q10/08;G06Q10/083;B64C39/02;B64U101/60 ...
Safe harbors (e.g., the QDMTT safe harbor5), which, at the election of the filing CE,6 deem the top-up tax for a jurisdiction to be zero for a fiscal year when the CEs located in the jurisdiction are eligible for the safe harbor. The GloBE rules include:...