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Taxation (Multinational—Global and Domestic Minimum Tax) Rules 2024
8‑140 Financial statements for purposes 8‑140 Financial statements for purposes of this Subdivision
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8‑140 Financial statements for purposes of this Subdivision
For the purposes of this Subdivision, the financial statements of a Constituent Entity of an MNE Group are: (a) the financial statements used to compute the Constituent Entity’s GloBE Income; or (b) the Qualified Financial Statements of the MNE Group to the extent they relate to the Constituent Entity.