Part 5‑1—Determination of Effective Tax Rate

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Part 5‑1—Determination of Effective Tax Rate

Note: In computing amounts under Parts 5‑1, 5‑2, 5‑3 and 5‑4, special rules apply for MNE Groups which have any of the following:

(a) a Minority‑Owned Constituent Entity: see sections 5‑120 and 5‑125;
(b) a Joint Venture (and any JV Subsidiaries): see section 6‑75;
(c) an Investment Entity or Insurance Investment Entity: see sections 7‑100 and 7‑115, and Parts 7‑5 and 7‑6.

Part Part 5 - Taxation (Multinational—Global and Domestic Minimum Tax) Rules 2024 - ‑1—Determination of Effective Tax Rate | Zoe