(b) the ultimate parent undertaking referred to in point (a) does not have a medium-sized or large subsidiary undertaking as referred to in paragraph 3. (b) the ultimate parent undertaking referred to in point (a) does not have a medium-sized or large subsidiary undertaking as referred to in paragraph 3 already subject to the reporting obligations.
The government, despite admitting that BBC Worldwide is different from other assets for sale, such as the Tote, in that "the ultimate parent undertaking and controlling party is the BBC which is incorporated in the UK by royal charter", wants the corporation to look again at a possible sale.
The ultimate approach undertaking in this article is to investigate the formation of CuS hexagonal plates via the optimization of reaction parameters in hydrothermal reaction between copper (II) nitrate and sodium thiosulphate without appending any assistant agent.
Such public scrutiny can be achieved by means of a report on income tax information, irrespective of where the ultimate parent undertaking of the multinational group is established.
For groups which carry out activities within the Union only through subsidiary undertakings or branches, subsidiaries and branches should publish and make accessible the report of the ultimate parent undertaking.
Member States shall require branches which are opened in their territories by an undertaking which is not governed by the law of a Member State to publish on an annual basis the report on income tax information of the ultimate parent undertaking referred to in point (a) of paragraph 5 of this Article.
Where the legal person is a subsidiary of a parent undertaking, the relevant total annual turnover referred to in the first subparagraph shall be the total annual turnover resulting from the consolidated account of the ultimate parent undertaking in the preceding business year.
Member States shall require branches which are opened in their territories by an undertaking which is not governed by the law of a Member State to publish and make publicly available free of charge on an annual basis the report on income tax information of the ultimate parent undertaking referred to in point (a) of paragraph 5 of this Article.
Adventure Planning Seminar** Thinking of undertaking the ultimate travel challenge of a self-organised trip?
As the teacher from St Roch's Secondary School, Glasgow, was reunited with his wife Kay, 47, and daughters Nicola, 23, and Ashley, 20, he said that he had dreamt of undertaking the "ultimate sailing challenge" since he was 14.
Inspired by the way he feels when undertaking the ultimate surfing maneuver of "tube riding," or riding literally inside the wave as it's breaking, Muti Randolph created a cylindrical metal structure, lined with LEDs and synched with music, called Tube for our Creators Project São Paulo event last summer.
