Examlex
Large business combinations in Japan are carried out through reciprocal ownership of common stock. These are called:
Controlling Interest
An ownership interest in an entity that gives the holder the power to direct or influence the management and policies of the entity through ownership of a majority of voting shares.
Deferred Income Tax Liability
A deferred income tax liability is a tax that is assessed or is due for the current period but has not yet been paid, pushing the obligation to future periods.
Operating Income
Income generated from normal business operations, excluding revenues and expenses from non-operating activities.
Income Tax Rate
The proportion of income that is subject to taxation for a person or a company.
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