CTHIn ForceLegislation
Taxation (Multinational—Global and Domestic Minimum Tax) Rules 2024
5‑45 Treatment of Stateless Constituent 5‑45 Treatment of Stateless Constituent Entities
Start here
Get a plain-English read of 5‑45 Treatment of Stateless Constituent
Turn the raw legal text into a practical explanation grounded in Taxation (Multinational—Global and Domestic Minimum Tax) Rules 2024.
5‑45 Treatment of Stateless Constituent Entities
For purposes of this Chapter, treat each Stateless Constituent Entity as a single Constituent Entity located in a separate jurisdiction.