207 Allocation of collective additional amounts under section 206 to members

207  Allocation of collective additional amounts under section 206 to members

(1)     Where the standard members of a multinational group in a territory have a collective additional amount under section 206 for an accounting period (“the current period”), that amount is to be allocated to those members as follows—

Step 1
Determine the sum of the top-up amounts that those members would have (in

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