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IATE ID: 3626464

Domain:
2446 taxation [ FINANCE ] multinational enterprise [ BUSINESS AND COMPETITION > business classification > type of business ]
Owner:
Consilium

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en English
Definition:
constituent entity in which the ultimate parent entity has a direct or indirect ownership interest of 30 % or less.
Definition reference:
Owner:
Consilium

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Term:
minority-owned constituent entity
Term type:
term
Reliability:
★★★
Contexts:
Term in context:
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;
Owner:
Consilium

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lv Latvian
Definition:
sastāvā esoša vienība, kurā galīgajam mātesuzņēmumam ir tiešas vai netiešas īpašumtiesības 30 % vai mazākā apmērā
Definition reference:
Projekts Padomes Direktīvai par globāla minimāla nodokļu līmeņa nodrošināšanu starptautiskām grupām Savienībā, 30. panta 1. punkta a) apakšpunkts, Padomes dok. ST 6975/22
Owner:
Consilium

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Term:
mazākumam piederoša sastāvā esoša vienība
Term reference:
Projekts Padomes Direktīvai par globāla minimāla nodokļu līmeņa nodrošināšanu starptautiskām grupām Savienībā, Padomes dok. ST 6975/22
Term type:
term
Reliability:
★★
Owner:
Consilium

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https://iate.europa.eu/entry/result/3626464
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https://iate.europa.eu/entry/result/3626464/en-lv
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