INTERNATIONAL TAX PLAZA - Article 36, Paragraph 3

Details: Published: 08 February 2022

Article 36 is an article included in Chapter VII of the proposed EU Directive laying down special regulations that apply to ultimate parent entities that are flow-through entities

“The qualifying loss of a flow-through entity that is an ultimate parent entity shall be reduced, for the fiscal year, by the amount of qualifying loss that is allocated to the ownership holder of an interest in the flow-through entity.”

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