The proposed regulations provide guidance on the application of the Disregarded Payments rule under the Pillar Two regime for intercompany transactions. The Disregarded Payments rule allows for the exclusion of certain payments from the calculation of a multinational group's income subject to the Global Anti-Base Erosion (GloBE) tax. The regulations also address the treatment of disregarded payments in the context of the GloBE tax and provide rules for determining the source of income for disregarded payments.
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