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Taxation (Multinational—Global and Domestic Minimum Tax) Rules 2024
2‑75 Number of employees in a jurisdicti2‑75 Number of employees in a jurisdiction
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2‑75 Number of employees in a jurisdiction
For the purposes of sections 2‑65 and 2‑70: (a) the total number of employees is the total number of employees on a full‑time equivalent basis; and (b) treat independent contractors participating in the ordinary operating activities of a Constituent Entity as employees of the Constituent Entity.