Taxation (Multinational - Global and Domestic Minimum Tax) Rules 2024
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.
8-190(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.
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