INTERNATIONAL TAX PLAZA - Minority-owned constituent entity, minority-owned parent entity, minority-owned subgroup & minority-owned subsidiary

Details: Published: 15 February 2022

(a) ‘Minority-owned constituent entity’ means a constituent entity in which the ultimate parent entity has a direct or indirect ownership interest of 30 % or less;

(b) ‘Minority-owned parent entity’ means a minority-owned constituent entity that holds, directly or indirectly, the controlling interests of another minority-owned constituent entity, except where the controlling interests of the former entity are held, directly or indirectly, by another minority-owned constituent entity;

(d) ‘Minority-owned subsidiary’ means a minority-owned constituent entity whose controlling interests are held, directly or indirectly, by a minority-owned parent entity.

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