INTERNATIONAL TAX PLAZA - Partially-owned parent entity

Details: Published: 16 February 2022

‘Partially-owned parent entity’ means a constituent entity that owns, directly or indirectly, an ownership interest in another constituent entity of the same MNE group, more than 20% of its ownership interest in its profits is held, directly or indirectly, by persons that are not constituent entities of the MNE group and that does not qualify as an ultimate parent entity, a permanent establishment or an investment entity.

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