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Relationship between two companies when one company owns substantial interest, but less than a majority of the voting stock of another company, or when two companies are both subsidiaries of a third company. See: Subsidiaries, parent company.


1. A company that owns a minority interest in another company. This gives the first company a degree of control over the second, but not enough to make it a full-fledged subsidiary.

2. One of two companies that have a structural relationship with each other. For example, both companies may be subsidiaries of the same parent company.


An organization that is related to another organization through some type of control or ownership. For example, a U.S.-based company may have a foreign affiliate that handles overseas sales.
References in periodicals archive ?
When an affiliated group member borrows funds from a related affiliate and invests them directly in exempt obligations, Sec.
It generally includes other foreign affiliates, any person who does not deal at arm's length with the taxpayer, and certain trusts and partnerships.
The current [Bay area] NBC affiliate will generate $160 million in revenue this year.
Bank subsidiaries of the fourteen companies operating under the 1987 order have therefore been free to fund, and have in fact funded, their section 20 affiliates subject to sections 23A and 23B.
The Komen Central Wisconsin Affiliate will focus on identifying the gaps in breast health care and providing community grants in seven counties - Langlade, Lincoln, Marathon, Portage, Taylor, Wood and a portion of west Shawano.
Although an expanded 15-month reporting deadline is better than the original 6-month deadline, foreign affiliates in some jurisdictions will still be unable to supply complete information for the proposed Form T1134.
Affiliate managers from Think Partnership can be found at booth number 37 in the Affiliate Meet and Greet room on the 21st.
In our view, the six-month filing requirement is unrealistic because many foreign jurisdictions permit commercial accounts or tax returns for the foreign affiliates to be filed much later than six months following the close of the year.
Then a cookie-less tracking method captures conversions, accurately ensuring that affiliates are credited their commissions.
Limiting the investment business exceptions to affiliates whose sole or principal business activity consists of financing customers' purchases (from, say, a separate trading company within the same or a different country) hence places an undue and unnecessary premium on incorporating the customer financing activities in a separate legal entity apart from the trading business.
Research Affiliates has a strong reputation worldwide as a thought leader in the asset management industry," said Atsushi Yoshikawa, executive vice president of Nomura Asset Management.

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