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Taxation (Multinational—Global and Domestic Minimum Tax) Rules 2024
8‑165 Meeting the SC ETR test8‑165 Meeting the SC ETR test
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8‑165 Meeting the SC ETR test
An MNE Group meets the SC ETR test for a jurisdiction for a Fiscal Year if the MNE Group’s Effective Tax Rate for the jurisdiction for the Fiscal Year, computed in accordance with this Division, is equal to or greater than the Minimum Rate.