Gaois

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  1. BUSINESS AND COMPETITION|business organisation · BUSINESS AND COMPETITION|business classification · BUSINESS AND COMPETITION|legal form of organisations

    #613733

    IATE #910606
    cuideachta sealbhaíochta deiridh Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    máthairchuideachta deiridh Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    oberste Muttergesellschaft
    de
    ultimate parent company | ultimate parent company, ultimate parent, ultimate holding company, ultimate parent undertaking, ultimate parent entity | ultimate parent | ultimate parent undertaking | ultimate parent entity | ultimate holding company
    en
    Definition corporate entity (as opposed to an individual or a trust) which is not a subsidiary of any other entity Reference " Principles of International Taxation, by Angharad Miller and Lynne Oats, http://books.google.be/books?id=AVNMAQAAQBAJ&pg=PA300&lpg=PA300&dq=%22ultimate+parent%22+%22not+a+subsidiary%22&source=bl&ots=vX8QhP9mEk&sig=L0BrtbzG5sRmFpnRO-ouf_GTbX8&hl=en&sa=X&ei=eez0UsrtMYWGywPOsoDoCg&ved=0CCgQ6AEwAA#v=onepage&q=%22ultimate%20parent%22%20%22not%20a%20subsidiary%22&f=false [11.2.2014]"
    Comment "See also: - undertaking [ IATE:1899612 ] - parent company [ IATE:1239932 ] - constituent entity [ IATE:3567703 ] - MNE group [ IATE:2251152 ] - surrogate parent entity [ IATE:3567743 ]"
    société faîtière | société mère ultime | entreprise mère ultime
    fr