8‑190 Meaning of Total Revenue and Incom8‑190 Meaning of Total Revenue and Income Tax Accrued (Current Year) of Constituent Entity

8‑190 Meaning of Total Revenue and Income Tax Accrued (Current Year) of Constituent Entity

(1) The Total Revenue of a Constituent Entity of an MNE Group for a Fiscal Year means the Constituent Entity’s total revenue for the Fiscal Year as determined in accordance with the MNE Group’s Relevant CbC Regulations. (2) The Income Tax Accrued (Current Year) of a Constituent Entity of an MNE Group for a Fiscal Year means the Constituent Entity’s income tax accrued (current year) for the Fiscal Year as determined in accordance with the MNE Group’s Relevant CbC Regulations.