Aggregate AISIs AISI have the same meanings as in paragraphs (a) and (b).
Arm’s Length Principles Length Principle: see section 3-105.
Attributable Income of Entitys share of the Constituent Entity’s income, as determined under the Blended CFC Tax Regime in computing the Covered Taxes mentioned in subparagraph (1)(b)(ii).
CE’s gains gain means the Constituent Entity’s Net Asset Gain for the application year.
direct costss performance of International Shipping Activities.
GloBE Incomes GloBE Income for the Fiscal Year is that amount.
GloBE Losss GloBE Loss for the Fiscal Year is the absolute value of that amount.
indirect costss performance of Ancillary International Shipping Activities.
shipping revenues Ancillary International Shipping Income Revenue for the Fiscal Year.