(1) In this section -
'eligible employees' means -
(a) full-time or part-time employees of a constituent entity, and
(b) independent contractors participating in the ordinary operating activities of the MNE group or large-scale domestic group under the direction and control of the MNE group or large-scale domestic group;
'eligible payroll costs' means employee compensation expenditures, including -
(a) salaries,
(b) wages,
(c) other expenditures that provide a direct and separate personal benefit to the employee, including health insurance, pension contributions and stock-based compensation,
(d) payroll and employment taxes, and
(e) employer social security contributions;
'eligible tangible assets' means -
(a) property, plant and equipment located in the jurisdiction,
(b) natural resources located in the jurisdiction,
(c) a lessee's right of use of tangible assets located in the jurisdiction, or
(d) a licence or similar arrangement from the government for the use of immovable property
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