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These are very large organisations, often subdivided into different subsidiaries... (and they) have some choice about how they join.
Companies use limited liability laws to plan and structure their operations, often using hundreds of different subsidiaries.
Like many Enron employees, she had bounced among different subsidiaries over the years, and she had twice worked under Mr. Fastow.
At the moment, every subsidiary of a corporation settles its own tax bill separately, and different subsidiaries can buy and sell to one another.
But figuring out how to divide the pie among the different subsidiaries and branches of a consolidated multinational company is not easy.
A large loophole was opened in 1996 when the Clinton administration's Treasury Department introduced a rule that allowed different subsidiaries of the same company to move money back and forth without incurring American taxes.
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By creating two different Irish subsidiaries and allocating profit to the right subsidiary, you can end up paying corporate tax on a fraction of your actual profit.
Only a third of the patents are the result of joint R&D activities between different MNC subsidiaries or firms.
The money received by Enron would be separated from other money, Mr. McMahon said, until it could be allocated to different Enron subsidiaries and through them to different creditors.
Commission doubts over the Amazon deal included whether Luxembourg had properly looked into Amazon's "transfer pricing" proposals about how money would be moved between different Amazon subsidiaries.
For an initial set of 40 countries, Hofstede derived these indexes from carefully matched samples of employees in different national subsidiaries of the same multinational corporation IBM, between 1967 and 1973 [ 20].
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