• Indirect attribution interest in a CFC

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    You may hold an attribution tracing interest in an entity - entity A - which holds an attribution tracing interest in another entity - entity B.

    Your indirect attribution interest in entity B is obtained by multiplying your attribution tracing interest in entity A by that entity's attribution tracing interest in entity B.

    This process of multiplication is continued where there are further CFEs in the chain of entities.

    Last modified: 05 Dec 2006QC 18000