multinational enterprise group definition
multinational enterprise group or “MNE Group” means any Group that (i) includes two or more enterprises the tax residences of which are in different jurisdictions, or includes an enterprise that is resident for tax purposes in one jurisdiction and is subject to tax with respect to the business carried out through a permanent establishment in another jurisdiction, and (ii) is not an Excluded MNE Group;
multinational enterprise group. (‘MNE group’) means a multinational enterprise group of associated enterprises with business establishments in two or more jurisdictions;
multinational enterprise group means a group that includes two or more enterprises which are resident in different jurisdictions including an enterprise that carries on business through a permanent establishment or through any other entity in another jurisdiction; and
More Definitions of multinational enterprise group
multinational enterprise group. (MNE Group) means any Group that includes at least one Entity or Permanent Establishment that is not located in the jurisdiction of the Ultimate Parent Entity.
multinational enterprise group means a group that includes:
multinational enterprise group means an enterprise group within the meaning of Section III C. of the Annex to Regulation (EEC) No 696/93, with at least two enterprises or legal units each of which is located in a different country.
multinational enterprise group means an enterprise group which has at least two enterprises or legal units located in different countries;
multinational enterprise group or “MNE Group” means:
multinational enterprise group means an enterprise group which has at least two enterprises or legal units located in different countries as defined in Article 2(d) of Regulation (EC) No 177/2008;
multinational enterprise group means a group of associated companies with business establishments in two or more countries;