Examples of 'parent-subsidiary' in a sentence
Meaning of "parent-subsidiary"
parent-subsidiary (noun): A business relationship where one company (the parent) owns a controlling interest in another company (the subsidiary)
How to use "parent-subsidiary" in a sentence
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parent-subsidiary
Both systems are an acceptable way of treating the parent-subsidiary relation.
The Parent-Subsidiary directive needs to be amended to cover both direct and indirect shareholdings.
Such a business combination does not result in a parent-subsidiary relationship.
The Parent-Subsidiary Directive may apply when these profits are distributed.
Subsequent developments in this litigation may also provide valuable lessons in parent-subsidiary governance.
Article 3 of the Parent-Subsidiary Directive stipulates the conditions for its application.
In consequence, the previous proposal amending the Parent-Subsidiary Directive is being withdrawn.
The Parent-Subsidiary Directive seems to work reasonably well but only in a limited sense.
This percentage is the same as that in the parallel Parent-Subsidiary Directive.
Like the Parent-Subsidiary Directive, it does not include all companies subject to corporate tax.
One of the main concerns is the limited scope of the Parent-Subsidiary Directive.
Moreover, the Parent-Subsidiary Directive does not cover shares held through permanent establishments.
Progress should also be made quickly towards agreement on amending the Parent-Subsidiary Directive.
Anti-avoidance measures related to parent-subsidiary directive and payment of dividends in Spain.
Three Directives were adopted in the company tax field, including amendments to the Parent-Subsidiary Directive.
See also
Currently, the scope of the Directive and the Parent-Subsidiary Directive is limited to associated companies.
The proposal contains three main elements designed to improve the operation of the Parent-Subsidiary Directive.
Applicability of the Parent-Subsidiary Directive.
Consequently the dividends paid by company B to company A are longer covered by the Parent-Subsidiary Directive.
Troms County highlights the parent-subsidiary nature of the relationship between NAC and the County.
Some national legislation seems to contain provisions whose compatibility with the Parent-Subsidiary Directive is doubtful.
The parent-subsidiary model is common.
This proposal for a Directive amends the Parent-Subsidiary Directive.
Merger and Parent-Subsidiary Directives.
This provision links this Directive to the Parent-Subsidiary Directive.
For example, parent-subsidiary relationship, supply chain relationship, enterprise-bank relationship, etc.
The aim of this paragraph is to amend Article 1 of the Parent-Subsidiary Directive.
A very important text, the Parent-Subsidiary Directive, will have to be reformed.
This Article comprises five paragraphs amending the Parent-Subsidiary Directive.
The draft directive modernising the Parent-Subsidiary Directive was adopted at the ECOFIN Council on 22 December 2003.
The Commission considers these rules to be contrary to the Parent-Subsidiary Directive.
Summary 3.1 discusses the Directive on parent-subsidiary relationships and the avoidance of dou ble taxation.
Direct taxation, Commission requests Spain to end infringement to the Parent-Subsidiary Directive.
However, the entity must still disclose a parent-subsidiary relationship as required by paragraph 33.5.
This will bring the Interest and Royalty provisions in line with the Parent-Subsidiary Directive.
Thus, the SOPARFI falls within the Parent-Subsidiary Directive regime.
Improve implementation of current Directives, the Merger Directiveand the Parent-Subsidiary Directive.
Revision of the Merger Directive and the Parent-Subsidiary Directive.
Direct taxation, The Commission requests Belgium to change its legislation implementing the Parent-Subsidiary Directive.
Extending the existing Merger and the Parent-Subsidiary Directives.
Point ( c ) introduces a new sentence in paragraph 2 of Article 4 of the Parent-Subsidiary Directive.
So it 's maybe the biggest milestone in parent-subsidiary law.
To the members of the Study Group on Taxation - Parent-Subsidiary Directive.
