CTHIn ForceLegislation
Taxation (Multinational—Global and Domestic Minimum Tax) Rules 2024
8‑135 Entities treated as Constituent En8‑135 Entities treated as Constituent Entities for purposes of this Subdivision
Start here
Get a plain-English read of 8‑135 Entities treated as Constituent En
Turn the raw legal text into a practical explanation grounded in Taxation (Multinational—Global and Domestic Minimum Tax) Rules 2024.
8‑135 Entities treated as Constituent Entities for purposes of this Subdivision
For the purposes of this Subdivision, treat each of the following as a Constituent Entity of an MNE Group: (a) a Joint Venture of the MNE Group; (b) a JV Subsidiary of a Joint Venture of the MNE Group.