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Home / Simons-Taxes /Corporate tax /Part D2 Groups of companies /Division D2.1 Groups of companies—scope and definition /Definition of a group / D2.105 General requirements to form a corporate group
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D2.105 General requirements to form a corporate group


Corporate tax

D2.105 General requirements to form a corporate group

In broad terms, a group consists of:

  1. Ìý

    •ÌýÌýÌýÌý a parent company (sometimes referred to in the legislation as a principal company), and

  2. Ìý

    •ÌýÌýÌýÌý one or more subsidiary companies (see D2.106)

The definition of a group varies depending on the specific area of corporate tax in question, with different levels of direct and indirect ownership often stipulated in the legislation.

However, the requirements can, broadly, be split according to those that require

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