Search - 赤峰 二中 初中学区划分 2002

2002 Ruling 2001-0093903- German Organschaft-- summary under Clause 95(2)(a)(ii)(B) Summary Under Tax Topics- Income Tax Act- Section 95- Subsection 95(2)- Paragraph 95(2)(a)- Subparagraph 95(2)(a)(ii)- Clause 95(2)(a)(ii)(B) application of s. 95(2)(a)(ii)(B) to profit transfer payments made by German subs to German parent under an Organschaft Background Canco, a Canadian public company, holds all the shares of a German Gesellschaft mit beschränkter Haftung (“FA Holdco”) which, in turn, holds shares of two controlled foreign affiliates ("FA Opco1," and “FA Opco2”), each of which is a German Gesellschaft mit beschränkter Haftung, as well as interest-bearing debt of FA Opco1 and FA Opco2 (the "FA Opco1 Debt" and “FA Opco2 Debt”), with the balance of the shares of FA Opco1 and 2 held by unrelated German companies. ... Proposed transactions FA Holdco will acquire the XX % interest in FA Opco1 held by the unrelated German companies. ...