What are the circumstances under which a Parent Company of a Tax Group can be replaced without discontinuing the Tax Group?

Tax Group
1

What are the circumstances under which a Parent Company of a Tax Group can be replaced without discontinuing the Tax Group?

2

The Parent Company can be replaced if:

  • The new Parent Company meets all the conditions for joining a Tax Group.

  • The former Parent Company ceases to exist and the new Parent Company or a Subsidiary is its universal legal successor