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来自:ACCA > TX 2020-10-06 11:18
请问为什么pine也可以和maple转loss 这两个75%相乘不是小于75%吗
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KarRoy

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939天前

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丛老师    2020-10-13 22:53

致精进的你:

chargeable gain group条件是 (1) At each level, at least direct holding of 75%, this only applies to ordinary share capital. (2) Effective holding more than 50%. (3) Holding company is must. 满足了直接控大于75%,间接有效大于50%

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