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jurisdictional sections

as defined in Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation…

(5) 

‘Jurisdictional sections’ means the sections of the Top-up tax information return that contain information on the detailed application of the qualified IIR, qualified UTPR and qualified domestic top-up tax in respect of each jurisdiction where the MNE group is operating, such sections being consistent with Sections 2 and 3 of the standard template for the Top-up tax information return;

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