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What are definitions of “Foreign Subsidiary”, “Foreign Associate” and “Special Purpose Vehicle”

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....al OR Where a non-resident investor and its subsidiary(s) combined own more than 50% of the voting power/equity capital of an Indian enterprise. Foreign Associate: An Indian company is called as Foreign Associate if non-resident investor owns at least 10% and no more than 50% of the voting power/equity capital OR Where non-resident investor and its subsidiary(s) combined own at least 10% but no ....