MNE Group definition

MNE Group means any Group that (i) includes two or more enterprises the tax residences of which are in different jurisdictions, or includes an enterprise that is resident for tax purposes in one jurisdiction and is subject to tax with respect to the business carried out through a permanent establishment in another jurisdiction, and (ii) is not an Excluded MNE Group;

MNE Group means any group that includes at least one entity or permanent establishment which is not located in the jurisdiction of the ultimate parent entity;

MNE Group means any Group that includes two or more enterprises for which the tax residence is in different jurisdictions or includes an enterprise that is resident for tax purposes in one jurisdiction and is subject to tax with respect to the business carried out through a permanent establishment in another jurisdiction;

Examples of MNE Group in a sentence

• Such CbC Report is intended to be exchanged as soon as possible and no later than 18 months after the last day of the Fiscal Year of the MNE Group to which the CbC Report relates.

• A Competent Authority intends to consult with the other Competent Authority before the first- mentioned Competent Authority determines that there is a systemic failure by the other Competent Authority, which under its domestic law may result in a local filing requirement for a Constituent Entity that is a member of an MNE Group for which CbC Reports are intended to be exchanged under this Arrangement.

• CbC Reports with respect to Fiscal Years of MNE Groups commencing on or after January 1, 2017 are intended to be exchanged as soon as possible and no later than 15 months after the last day of the Fiscal Year of the MNE Group to which the CbC Report relates.

• CbC Reports with respect to subsequent fiscal years are to be exchanged as soon as possible and no later than 15 months after the last day of the fiscal year of the MNE Group to which the CbC Report relates.

• Furthermore, the reporting entity / domestic constituent entity should complete CbC Reports / Equivalent CbC Reports to the best of their ability, taking into account the guidance provided in the BEPS Action 13 Final Report, having regard to the individual facts and circumstances of the MNE Group and the industry in which it operates.

More Definitions of MNE Group

MNE Group means any Group that -

MNE Group means any group that includes at least one entity or permanent establishment

MNE Group means a Multinational Enterprise Group that—

MNE Group means a collection of enterprises related through ownership or control such that it is required to prepare consolidated financial statements for financial reporting purposes under the applicable accounting principles or would be so required if equity interest in any of its enterprises were traded on a public securities exchange

MNE Group means a group that has at least one entity or permanent establishment that is not located in the jurisdiction of the ultimate parent entity;

MNE Group means a group that includes at least one entity or permanent establishment that is not located or established in the jurisdiction of the ultimate parent entity of the group. “MNE entity” means a person that is, or acts for, an MNE group or an entity included in an MNE group.

MNE Group means any Group that includes two or more enterprises the tax residence for which is in different jurisdictions, or includes an enterprise that is resident for tax purposes in one jurisdiction.