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Noncontrolling Interest
A stake in a company that is less than 50% of the company's voting shares, indicating a lack of control over the company's operations.
Separate Return Method
A tax filing approach where subsidiaries file their tax returns separately from the parent company, often used in jurisdictions allowing or requiring such filings.
Tax-Free Business Combination
A merger or acquisition in which no tax is payable by either the acquiring or target company.
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