What are the items that a Resident Person should not consider when determining its Taxable Income or Corporate Tax Payable for a Tax Period under Clause 1 of this Article?
The items that a Resident Person should not consider under Clause 1 of this Article are losses in any of its Foreign Permanent Establishments, positive income and associated expenses in any of its Foreign Permanent Establishments, and any Foreign Tax Credit that would have been available under Article 47 of this Decree-Law if the election under Clause 1 of this Article had not been made.