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<h1>Understanding Foreign Subsidiaries, Associates, and SPVs: Key Differences in Ownership and Purpose</h1> Foreign Subsidiary refers to an Indian company where a non-resident investor, alone or with its subsidiaries, holds more than 50% of the voting power or equity capital. A Foreign Associate is an Indian company where a non-resident investor, alone or with its subsidiaries, owns between 10% and 50% of the voting power or equity capital. A Special Purpose Vehicle (SPV) is a legal entity created for specific, narrow, or temporary objectives, typically with minimal operations or physical presence. SPVs are often used to raise capital or hold assets and liabilities, with their parent enterprises usually located in different jurisdictions.
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