How is the period of ownership calculated where the relevant assets or liabilities were held by different members of the same Tax Group or Qualifying Group?
The duration during which the pertinent assets or liabilities were under the ownership of members within the same Tax Group or Qualifying Group, even prior to the commencement of Corporate Tax, will be included as part of the ownership period attributed to the relevant Taxable Person, contingent upon the criteria outlined in Ministerial Decision No. 120 of 2023.
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