Treaty Application for Companies in a Group (FM nr. 178) 2022/2.3.2.4:2.3.2.4 Interim conclusion: control as a first element of a group concept

Treaty Application for Companies in a Group (FM nr. 178) 2022/2.3.2.4

2.3.2.4 Interim conclusion: control as a first element of a group concept

Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.

A de facto control test reflects economic reality and contributes to legal form neutrality. This requires a subjective assessment of the facts and circumstances of the situation. Both directly and indirectly controlled entities fall within the scope of the group definition. Additionally, there should be effective control, meaning that the parent company has the ability to influence the affiliates to reach its own objectives.

Deze functie is alleen te gebruiken als je bent ingelogd.