Associated enterprise definition sets control, financing, supply dependence, and related-party links for anti-avoidance rules. Associated enterprise is defined for the anti-avoidance chapter by reference to overlapping management or control, specified shareholding, financing support, board appointment rights, dependence on know-how or intellectual property, and supply or sales arrangements influenced by the other enterprise. The definition also includes enterprises controlled by the same individual or family relationship, firms and similar entities with specified ownership interest, and relationships of mutual interest as prescribed. For specified domestic transactions, the term extends to other units, undertakings, businesses, or persons covered by the relevant linked-transaction provisions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Associated enterprise definition sets control, financing, supply dependence, and related-party links for anti-avoidance rules.
Associated enterprise is defined for the anti-avoidance chapter by reference to overlapping management or control, specified shareholding, financing support, board appointment rights, dependence on know-how or intellectual property, and supply or sales arrangements influenced by the other enterprise. The definition also includes enterprises controlled by the same individual or family relationship, firms and similar entities with specified ownership interest, and relationships of mutual interest as prescribed. For specified domestic transactions, the term extends to other units, undertakings, businesses, or persons covered by the relevant linked-transaction provisions.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI OCR ✕
of 
TaxTMI 
TaxTMI 
