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of <h1>New Tax Rules Define 'Associated Enterprise' for Tax Avoidance with Key Criteria in Management, Control, and Capital Participation.</h1> The statutory provision defines 'associated enterprise' in relation to tax avoidance. An enterprise is considered associated if it participates in the management, control, or capital of another enterprise, or if common persons participate in both. Specific conditions include holding at least 26% voting power, significant loans or guarantees, board appointments, dependency on intellectual property, and mutual business interests. Additional criteria include control by individuals or families, significant interest in partnerships, and specified domestic transactions. The provision aims to identify enterprises with interconnected financial interests for tax purposes.
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