Document ID: chunk:federal_register_of_legislation:F2024L01740:front:0:p3
Version: federal_register_of_legislation:F2024L01740
Segment Type: other
Provision Reference: 
Character Range: 6041–9268

Entity to another Constituent Entity
4‑45 Allocation of amounts from Constituent Entity to Permanent Establishment—general rule
4‑50 Allocation of amounts from Tax Transparent Entity to a Constituent Entity‑owner of the Tax Transparent Entity
4‑55 Allocation of amounts from Constituent Entity‑owner to CFC
4‑60 Meaning of Blended CFC Tax Regime
4‑65 Allocation of amounts from Constituent Entity‑owner to Hybrid Entity or Reverse Hybrid Entity
4‑70 Amounts accrued in financial accounts of Constituent Entity‑owner on distribution from Constituent Entity to Constituent Entity‑owner—allocation to Constituent Entity
4‑75 Allocation of amounts in respect of Passive Income—inclusion in Constituent Entity's Adjusted Covered Taxes
4‑80 Allocation of amounts from Permanent Establishment to Main Entity
Part 4‑4—Mechanism to address temporary differences
4‑85 Meaning of Total Deferred Tax Adjustment Amount
4‑90 Total Deferred Tax Adjustment Amount—effect of Substitute Loss Carry‑forward DTA
4‑95 Meaning of Substitute Loss Carry‑forward DTA
4‑100 Effect of Recaptured Deferred Tax Liability
4‑105 Meaning of Recaptured Deferred Tax Liability
4‑110 Meaning of Recapture Exception Accrual
4‑115 Meaning of Disallowed Accrual and Unclaimed Accrual
Part 4‑5—The GloBE Loss Election
4‑120 GloBE Loss Election
4‑125 GloBE Loss Deferred Tax Asset of an MNE Group
4‑130 GloBE Loss Election for an Ultimate Parent Entity
4‑135 GloBE Loss Deferred Tax Asset of an Ultimate Parent Entity
Part 4‑6—Post‑filing adjustments and tax rate changes
4‑140 Effect of adjustment to the liability for Covered Taxes
4‑145 Tax rate changes and unpaid current tax expense
Chapter 5—Computation of Effective Tax Rate
Part 5‑1—Determination of Effective Tax Rate
5‑5 Meaning of Effective Tax Rate
5‑10 Effective Tax Rate—Excess Negative Tax Expense administrative procedure
5‑15 Meaning of Net GloBE Income and Net GloBE Loss
Part 5‑2—Top‑up Tax
5‑20 Meaning of Top‑up Tax Percentage
5‑25 Meaning of Excess Profit
5‑30 Meaning of Jurisdictional Top‑up Tax
5‑35 Certain amounts of Domestic Top‑up Tax disregarded
5‑40 Top‑up Tax of a Constituent Entity
5‑45 Treatment of Stateless Constituent Entities
Part 5‑3—Substance‑based Income Exclusion
5‑50 Substance‑based Income Exclusion Amount
5‑55 Payroll Carve‑out Amount
5‑60 Meaning of Eligible Payroll Costs and Eligible Employee
5‑65 Tangible Asset Carve‑out Amount
5‑70 Operating leases and intragroup finance leases
5‑75 Meaning of Eligible Tangible Asset
5‑80 Allocation of amounts between a Main Entity and a Permanent Establishment
5‑85 Allocation of amounts in relation to Flow‑through Entities
5‑90 Allocation of amounts in relation to Deductible Dividend Regimes
Part 5‑4—Additional Current Top‑up Tax
5‑95 Additional Current Top‑up Tax—ETR Adjustment Provisions
5‑100 Additional Current Top‑up Tax—Adjusted Covered Taxes less than expected amount
Part 5‑5—De minimis exclusion
5‑105 De minimis exclusion
5‑110 Meaning of Average GloBE Revenue etc.
5‑115 Recalculations under an ETR Adjustment Provision
Part 5‑6—Minority‑Owned Constituent Entities
5‑120 Minority‑Owned Constituent Entities that comprise a Minority‑Owned Subgroup
5‑125 Minority‑Owned Constituent Entities that are not part of a