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Taxation (Multinational—Global and Domestic Minimum Tax) Rules 2024
5‑135 Meaning of Minority‑Owned Subsidia5‑135 Meaning of Minority‑Owned Subsidiary and Minority‑Owned Subgroup
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5‑135 Meaning of Minority‑Owned Subsidiary and Minority‑Owned Subgroup
(1) A Minority‑Owned Constituent Entity in which a Controlling Interest is held by a Minority‑Owned Parent Entity is a Minority‑Owned Subsidiary of the Minority‑Owned Parent Entity. (2) A Minority‑Owned Subgroup means a Minority‑Owned Parent Entity and its Minority‑Owned Subsidiaries.
Chapter 6—Corporate restructurings and holding structures