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An Entity of Type : prov:Entity, within Data Space : webisadb.webdatacommons.org associated with source dataset(s)

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  • The character of the income earned is not relevant.For purposes of determining a CFC's eligible status, the income and activities of the entire CFC are taken into account, including the income and activities of its QBUs and activities performed outside the CFC's or a QBU's home country.
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