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the amount obtained by multiplying the taxpayer’s income from the business in the taxing country for the year by the total of
the amount obtained by multiplying the taxpayer’s income from the business in the taxing country for the year by the total of
the amount obtained by multiplying the taxpayer’s income from the business in the taxing country for the year by the total of
40% of the taxpayer’s income from the business in the taxing country for the year