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Tax consolidation, or combined reporting, is a regime adopted in the tax or revenue legislation of a number of countries which treats a group of wholly owned or majority-owned companies and other entities (such as trusts and partnerships) as a single entity for tax purposes. This generally means that the head entity of the group is responsible ...
Wholly owned subsidiary: when the parent owns all the outstanding common stock of the subsidiary. In an amalgamation, the companies which merge into a new or existing company are referred to as transferor companies or amalgamating companies. The resultant company is referred to as the transferee company.
APL Logistics Ltd. (APLL) is a wholly owned subsidiary of Kintetsu World Express, Inc. (KWE), a Japan-based freight forwarding and transportation company. [1] As a global supply chain specialist, APL Logistics trades in more than 60 countries, [2] serving the automotive, consumer, industrials, and retail verticals. [3]
In 1948, now a pioneer producer of large-diameter pipelines, Consolidated Steel was renamed Consolidated Western Steel and acquired by U.S. Steel and operated as a wholly-owned subsidiary. The San Diego–based Consolidated Aircraft Corp. is not related and neither is the Union Iron Works of San Francisco. The company did not produce steel (the ...
This category page covers all American companies which operated as the subsidiary of the parent company that are headquartered outside the United States. Subsidiaries are separate, distinct legal entities for the purposes of taxation, regulation and liability.
[20] [21] Allied Artists Records, which was an unaffected wholly owned subsidiary of Allied Artists Pictures, acquired many of the bankrupt entity's trademark related intellectual property assets and sought to expand its trademark and service mark rights to include all forms of entertainment, including those properties previously held by Allied ...
Wesco did business in three major categories; insurance, furniture rental, and steel service. The following wholly owned subsidiaries handled most of Wesco's business: Wesco-Financial Insurance, which was incorporated in 1985 and engages in the property and casualty insurance business. Wesco-Financial became part of National Indemnity.
The parent company–subsidiary company relationship is defined by Part 1.2, Division 6, Section 46 of the Corporations Act 2001, which states: [6] A body corporate (in this section called the first body) is a subsidiary of another body corporate if, and only if: (a) the other body: (i) controls the composition of the first body's board; or