Read more: Intermediate parent entity
Read more: Ultimate parent entity
Read more: Qualified Income Inclusion Rule
Read more: Minority-owned constituent entity, minority-owned parent entity, minority-owned subgroup &...
Read more: Article 29 – De minimis exclusion
Read more: Article 28, Paragraph 1
Read more: Substance-based income exclusion
Read more: Article 36 – Ultimate parent entity that is a flow-through entity
Read more: Article 18 – Allocation and computation of the qualifying income or loss of a flow-through entity
Read more: Eligible tangible assets
Read more: Eligible employees
Read more: Eligible payroll costs
Read more: Article 10 – Election to apply a qualified domestic top-up tax
Read more: Article 24 – Post-filing adjustments and tax rate changes
Read more: Article 23 – Specific allocation of covered taxes incurred by certain types of constituent entities
Read more: Constituent entity-owner
Read more: Hybrid entity
Read more: Controlled foreign company tax regime
Read more: Article 36, Paragraph 3
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