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Taxation (Multinational—Global and Domestic Minimum Tax) Rules 2024
10‑35 Meaning of Tax Transparent Entity10‑35 Meaning of Tax Transparent Entity
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10‑35 Meaning of Tax Transparent Entity
A Flow‑Through Entity is a Tax Transparent Entity with respect to its income, expenditure, profit or loss to the extent that it is fiscally transparent in the jurisdiction in which its owner is located.
Note: A Constituent Entity may be treated as a Tax Transparent Entity in accordance with section 10‑50.