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Taxation (Multinational—Global and Domestic Minimum Tax) Rules 2024
8‑115 Meaning of Hybrid Arbitrage Arrang8‑115 Meaning of Hybrid Arbitrage Arrangement
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8‑115 Meaning of Hybrid Arbitrage Arrangement
A Hybrid Arbitrage Arrangement is any of the following: (a) a deduction/non‑inclusion arrangement; (b) a duplicate loss arrangement; (c) a duplicate tax recognition arrangement.