Taxation (Multinational - Global and Domestic Minimum Tax) Rules 2024
CHAPTER 3
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COMPUTATION OF GloBE INCOME OR LOSS
PART 3-1
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FINANCIAL ACCOUNTS
SECTION 3-5
3-5
MEANING OF GloBE INCOME OR LOSS
The GloBE Income or Loss of a Constituent Entity of an MNE Group for a Fiscal Year is the Financial Accounting Net Income or Loss for the Constituent Entity for the Fiscal Year, adjusted as provided in this instrument.
The GloBE Income or Loss of a Constituent Entity of an MNE Group for a Fiscal Year is the Financial Accounting Net Income or Loss for the Constituent Entity for the Fiscal Year, adjusted as provided in this instrument.
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