CTHIn ForceLegislation
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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An MNE Group meets the SC Routine profits test for a jurisdiction for a Fiscal Year if the MNE Group’s Net GloBE Income for the jurisdiction for the Fiscal Year, computed in accordance with this Division, is equal to or less than the MNE Group’s Substance‑based Income Exclusion Amount for the jurisdiction for the Fiscal Year.