(1) In this section -
'consolidated financial statements of the multi-parented MNE group or multi-parented large-scale domestic group' means the combined consolidated financial statements referred to in the definition in this subsection of a 'stapled structure' or a 'dual-listed arrangement', prepared under an acceptable financial accounting standard, which is deemed to be the accounting standard of the ultimate parent entity;
'dual-listed arrangement' means an arrangement entered into by 2 or more ultimate parent entities of separate groups under which -
(a) the ultimate parent entities agree to combine their business by contract alone,
(b) pursuant to contractual arrangements the ultimate parent entities will make distributions, with respect to dividends and in liquidation, to their shareholders based on a fixed ratio,
(c) the ultimate parent entities' activities are managed as a single economic unit under contractual arrangements while retaining their separate legal identities,
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