Model Rules – Article 7.2.
2023-08-11T11:42:14+02:00<< Go back to overview Next article>> Article 7.2. Ultimate Parent Entity subject to Deductible Dividend Regime Article 7.2 contains a set of rules for UPEs that are subject to a Deductible Dividend Regime. These rules allow a deduction in the computation of the GloBE Income or Loss for [...]
Stay In Touch