22-July-2024
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26-June-2024
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17-June-2024
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This Guidance supplements the Commentary to the Global Anti-Base Erosion Model Rules to clarify their application, including guidance on application of the recapture rule applicable to deferred tax liabilities (DTL), cross-border allocation of current and deferred taxes, allocation of profits and taxes in certain structures involving Flow-through Entities, and the treatment of securitisation vehicles.
13-June-2024
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13-May-2024
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