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Taxation (Multinational—Global and Domestic Minimum Tax) Rules 2024
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Taxation (Multinational—Global and Domestic Minimum Tax) Rules 2024
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(1) This Part applies if one or more Constituent Entities of an MNE Group for a Fiscal Year are Investment Entities. (2) This Part does not apply in relation to an Investment Entity for a Fiscal Year to the extent it is a Tax Transparent Entity for the Fiscal Year.