USA Oregon Unitary Return - 5471 income add-back for listed jurisdictions

[reedbl89]

Oregon requires members of a unitary group to add income from foreign jurisdictions classified as tax havens back to the beginning federal taxable income figure used as a starting point for computing OR taxable income. My question is, would this be required only for members of the unitary group who have established nexus in the state of OR (how we handled it last year) or does it apply to all members of the affiliated group, thus requiring a deep dive into every single subsidiary of each subsidiary's 5471s?

Any and all help would be much appreciated!