Taxation (Multinational—Global and Domestic Minimum Tax) Rules 2024
3‑215 Adjustments as necessary for Chapt3‑215 Adjustments as necessary for Chapters 6 and 7
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3‑215 Adjustments as necessary for Chapters 6 and 7
In computing a Constituent Entity’s GloBE Income or Loss for a Fiscal Year: (a) adjust the Constituent Entity’s Financial Accounting Net Income or Loss for the Fiscal Year so as to include an amount as required by a provision in Chapter 6 or 7; and (b) adjust the Constituent Entity’s Financial Accounting Net Income or Loss for the Fiscal Year so as to exclude an amount as required by a provision in Chapter 6 or 7; and (c) adjust the Constituent Entity’s Financial Accounting Net Income or Loss for the Fiscal Year so as to achieve a result as required by a provision in Chapter 6 or 7; and (d) adjust the Constituent Entity’s Financial Accounting Net Income or Loss for the Fiscal Year by an amount as required by a provision in Chapter 6 or 7.