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Section 7‑125 Investment Entity tax transparency - Taxation (Multinational—Global and Domestic Minimum Tax) Rules 2024 - 7‑125 Investment Entity tax transparency election | Zoe

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Home/Legislation/Taxation (Multinational—Global and Domestic Minimum Tax) Rules 2024/7‑125 Investment Entity tax transparency

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Taxation (Multinational—Global and Domestic Minimum Tax) Rules 2024

7‑125 Investment Entity tax transparency

7‑125 Investment Entity tax transparency election

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7‑125 Investment Entity tax transparency election

(1) A Filing Constituent Entity for an MNE Group may make an election for the MNE Group under this subsection that applies to: (a) a specified Constituent Entity of the MNE Group, if the Constituent Entity is an Investment Entity; and (b) one or more specified Constituent Entity‑owners of the Investment Entity. (2) An election under subsection (1) is a Five‑Year Election.

Previous section7‑120 Application of this Part7‑120 Application of this Part

Next section7‑130 Effect of election—Investment Enti7‑130 Effect of election—Investment Entity treated as Tax Transparent Entity