Read more: Fair value or impairment accounting
Read more: Carrying Value
Read more: Designated filing entity
Read more: Initial phase of a group’s international activity
Read more: Tax attributes
Read more: Transition year
Read more: Article 51 – Assessment of equivalence
Read more: Article 52 – Exercise of the delegation
Read more: Qualifying competent authority agreement
Read more: Designated local entity
Read more: Article 40 - Election to treat an investment entity as a tax transparent entity
Read more: Article 37, Paragraph 2
Read more: Article 17, Paragraph 2
Read more: Article 17, Paragraph 1
Read more: Qualified undertaxed payment rule
Read more: Article 13 – Computation and allocation of the UTPR top-up tax amount
Read more: Low-tax jurisdiction
Read more: Qualified domestic top-up tax
Read more: Partially-owned parent entity
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