Under Article 54 of the Corporate Tax Law, this decision requires Tax Groups to prepare and maintain audited special purpose Aggregated Financial Statements. These statements are created by aggregating the standalone financials of the parent and each subsidiary member. The framework, detailed in Article 3, mandates the elimination of transactions between members and general adherence to IFRS, with specific exceptions for business combinations. The accounting policies must be uniform across all members. The final audited statements must be submitted to the FTA within nine months from the end of the tax period.