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Taxation (Multinational—Global and Domestic Minimum Tax) Rules 2024
3‑45 Adjustment—Included Revaluation Met3‑45 Adjustment—Included Revaluation Method Gain or Loss
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3‑45 Adjustment—Included Revaluation Method 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 include any Included Revaluation Method Gain or Loss of the Constituent Entity for the Fiscal Year.