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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) Subsection (2) applies to: (a) the financial statements of a Constituent Entity that is a Flow‑through Entity; and (b) the financial statements of its Constituent Entity‑owners. (2) For the purposes of this Subdivision, disregard an expense or loss in the Flow‑through Entity’s financial statements to the extent that the expense or loss is included in the financial statements of its Constituent Entity‑owners.