Mr. Colin Clavey, World Bank/IFC - International Tax Dialogue
Mr. Colin Clavey, World Bank/IFC - International Tax Dialogue
Mr. Colin Clavey, World Bank/IFC - International Tax Dialogue
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How to define associated enterprises?<br />
• Enterprises are associated where one<br />
controls the other, or they are under<br />
common control.<br />
• How define control?<br />
• Dangers in defining too widely?<br />
“Sum of loans provided to the enterprise is greater than 50%<br />
assets”<br />
“Value of sales to, or purchases from, the enterprise is greater<br />
than 50% of turnover”<br />
.. Or too narrowly?
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