How exactly an empty "azurerm_subscription" data balock gets its Data Source Arguments?

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If you check the data source documentation it doesn't require any input. The only optional argument is subscription_id:

If this argument is omitted, the subscription ID of the current Azure Resource Manager provider is used.

Which depends on the way you authenticate with Azure.

If you're using Azure CLI, it should resolve to your Azure CLI default subscription (which you can find out with az account show).

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