s 400
In forceWhat are group companies, a group company and a corporate group
Chapter 10General exemptions
Part 1Exemptions for particular duties for corporate reconstruction
Division 2Some basic concepts about exemptions for duty for corporate reconstructions
Subdivision 2Basic concepts about companies, group companies, parent companies and subsidiaries
400 What are group companies, a group company and a corporate group
(1)
If a company is the subsidiary of another company, the companies are group companies.
(2)
Also, if 2 or more companies are the subsidiary of another company, all the companies are group companies.
(3)
Each of the group companies is a group company.
(4)
All companies that are group companies form a corporate group.
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