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of <h1>Definition of 'International Group' Under Section 286(9)(g) of Income Act 1961: Cross-Border Enterprises and Permanent Establishments</h1> 'International Group' refers to a collective that comprises either: (i) two or more enterprises residing in different countries or territories, or (ii) an enterprise that is a resident in one country or territory but conducts business through a permanent establishment in other countries or territories, as defined under section 286(9)(g) of the Income Act 1961.
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