| 释义 |
Consolidated tax return Consolidated tax returnA tax return combining the reports of affiliated companies, that are at least 80% owned by a parent company.Consolidated Tax ReturnA tax return providing information on the assets, liabilities, profits, and losses of a group of affiliated companies. Each company's tax return is reconciled so that the return is treated as if it were for a single company. A parent company may file a consolidated tax return if it owns at least 80% of its subsidiaries. |