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Taxation (Multinational—Global and Domestic Minimum Tax) Rules 2024
3‑30 Adjustment—Excluded Equity Gain or 3‑30 Adjustment—Excluded Equity Gain or Loss
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3‑30 Adjustment—Excluded Equity Gain or Loss
In computing a Constituent Entity’s GloBE Income or Loss for a Fiscal Year, adjust the Constituent Entity’s Financial Accounting Net Income or Loss for the Fiscal Year so as to exclude any Excluded Equity Gain or Loss of the Constituent Entity for the Fiscal Year.