Constituent entity definition

Constituent entity means: (i) with respect to an MNE Group having a Reporting Entity resident for tax purposes in the Isle of Man, (A) any separate business unit of an MNE Group that is included in the consolidated financial statements for financial reporting purposes or would be so included if equity interests in such business unit of an MNE Group were traded on a public securities exchange, (B) any separate business unit that is excluded from the MNE Group’s consolidated financial statements solely on size or materiality grounds, and (C) any permanent establishment of any separate business unit of the MNE Group included in (A) or (B) above provided the business unit prepares a separate financial statement for such permanent establishment for financial reporting, regulatory, tax reporting, or internal management control purposes; and (ii) with respect to an MNE Group having a Reporting Entity resident for tax purposes in the United States, any “Constituent Entity” as defined in the relevant U.S. Treasury regulations;

Constituent entity means an entity that is a party to a merger.

Constituent entity means a merging entity or a surviv- ing entity in a merger.

Examples of Constituent entity in a sentence

In case an adjustment of the taxable income of a Constituent Entity, as a result of further enquiries based on the data in the CbC Report, leads to undesirable economic outcomes, including if such cases arise for a specific business, the Competent Authorities of the Jurisdictions in which the affected Constituent Entities are resident shall consult each other and discuss with the aim of resolving the case.

Constituent entity means an entity that constitutes a Private Member of the Joint Undertaking, pursuant to the statutes of each Private Member;

Constituent entity means, with respect to a merger, each merging entity and the surviving entity; with respect to a conversion, the converting entity and the resulting entity; and, with respect to a share or equity capital exchange, each entity whose owner's interests will be acquired and each entity acquiring those interests.

Constituent entity means an entity or permanent establishment that is part of an MNE group or a large-scale domestic group;

Constituent entity means: (i) with respect to an MNE Group having a Reporting Entity resident for tax purposes in the United States, any “Constituent Entity” as defined in the relevant U.S. Treasury regulations; and (ii) with respect to an MNE Group having a Reporting Entity resident for tax purposes in India, any “constituent entity” as defined in the relevant section of the Income-tax Act, 1961;

Constituent entity means any of the following: