Traduction de «société contrôlée par l'état » (Français → Anglais) :

government controlled corporation

government controlled corporation

audited company

company from a Member State

corporate income tax return forms | corporation income tax return forms | corporate tax forms | corporation tax forms | corporate income tax forms | corporation income tax forms | corporate tax return forms | corporation tax return forms | tax bundle | fiscal bundle

controlled foreign company | controlled foreign corporation | CFC [Abbr.]

Economy, State and Social Issues Division

Where a subsidiary is controlled jointly by two or more electronic communications providers with their main establishments in different Member States the subsidiary shall indicate the relevant home Member State among those of the parent companies for the purpose of this Regulation and shall be notified by the parent company of that home Member State accordingly.

in any event, a shareholding of 25 % plus one share by a natural person is evidence of direct ownership; a shareholding of 25 % plus one share in the customer, held by a corporate entity, which is under the control of a natural persons, or by multiple corporate entities, which are under the control of the same natural person, shall be an indication of indirect ownership; the notion of control shall be determined, inter alia, in accordance with the criteria laid down in Article 22(1) to (5) of Directive 2013/34/EU of the European Parliament and of the Council 42a ; however, this applies without prejudice to the right for Member States ...[+++]to decide that a lower percentage may be evidence of ownership or control ;

in any event, a shareholding of 25 % plus one share by a natural person is evidence of direct ownership; a shareholding of 25 % plus one share in the customer, held by a corporate entity, which is under the control of a natural person(s), or by multiple corporate entities, which are under the control of the same natural person, shall be an indication of indirect ownership; the notion of control shall be determined, inter alia, in accordance with the criteria in Article 22(1) to (5) of Directive 2013/34/EU of the European Parliament and of the Council; however, this applies without prejudice to the right for Member States to decide tha ...[+++]t a lower percentage may be evidence of ownership or control;

(c)a company controlled by the same natural or legal persons as those that control another AIFM, a UCITS management company, an investment firm, a credit institution or an insurance undertaking authorised in another Member State.