| 1981 - 58 pages
...control or capital of the other enterprise. The enterprises are also not independent if the same persons participate directly or indirectly in the management, control, or capital of both enterprises. The competent authority of the country making the adjustment is not required to advise the competent... | |
| United States. Congress. Joint Committee on Taxation - 1981 - 38 pages
...control or capital of the other enterprise. The enterprises are also not independent if the same persons participate directly or indirectly in the management, control, or capital of both enterprises. The provisions of the proposed treaty are not intended to limit any law in either country which permits... | |
| Charles Haccius - 2004 - 1399 pages
...indirectly" in the "management, control or capital" of the other "enterprise", or (b) "the same persons" "participate directly or indirectly" in the "management, control or capital" of both "enterprises". The OECD Commentary does not enlarge upon the above definition, and the words "management", "control"... | |
| OECD - 2005 - 230 pages
...participates directly or indirectly in the management, control or capital of the other or if "the same people participate directly or indirectly in the management, control, or capital" of both enterprises. 8. It is probably easiest to collect such data through surveys of affiliate operations. If the affiliate... | |
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