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constituent entity

as defined in Council Directive (EU) 2022/2523 of 14 December 2022 on ensuring a global…, Article 3, point (2) (Definitions)

(a) any entity that is part of an MNE group or of a large-scale domestic group; and (b) any permanent establishment of a main entity that is part of an MNE group referred to in point (a)

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