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of <h1>Associated Enterprises: Comprehensive Tax Framework Defining Interconnected Business Entities Through Multifaceted Ownership and Control Criteria</h1> The statutory provision defines 'associated enterprise' in the context of income tax, establishing criteria for determining interconnected business entities. The definition encompasses various scenarios of shared management, control, capital, voting power, financial dependencies, and mutual interests. Key factors include shareholding percentages, loan arrangements, board appointments, technological dependencies, supply chain relationships, and common ownership or control structures. The provision aims to identify and regulate potential tax avoidance through complex inter-enterprise relationships.
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