single entity approach

Definition

A method used to assess taxes on intercompany transactions that occur between two separate entities that are treated for tax purposes as divisions within the same company. The approach assumes that some intercompany obligations should be treated as if they occur between two separate companies.

Related Videos




http://www.businessdictionary.com/definition/single-entity-approach.html

Have a question about this term? Ask for help in the
Community
advertise here

Browse by Letter: # A B C D E F G H I J K L M N O P Q R S T U V W X Y Z