Model Rules – Article 1.2
2023-08-11T17:46:12+02:00<< Go back to overview Next article>> Article 1.2 MNE Group and Group Article 1.2 defines the terms “MNE Group” and “Group” for the purposes of the GloBE Rules. These terms, which are used to determine the scope of the GloBE Rules under Article 1.1, perform two key functions. [...]
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