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Taxation (Multinational—Global and Domestic Minimum Tax) Rules 2024
3‑155 Adjustment—Aggregate Asset Gain—el3‑155 Adjustment—Aggregate Asset Gain—election
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3‑155 Adjustment—Aggregate Asset Gain—election
(1) This section applies if an MNE Group has an Aggregate Asset Gain for a jurisdiction for a Fiscal Year. (2) A Filing Constituent Entity for the MNE Group may make an election for the MNE Group under this subsection that applies to a specified jurisdiction. (3) An election under subsection (2) is an Annual Election.