Single Entity Approach (Tax) Law and Legal Definition
Single Entity Approach is a method of taxing a legal entity that conducts its business through a permanent establishment rather than through a subsidiary company. Under the single-entity approach, even though transactions are between separate legal entities, they are treated for tax purposes as occurring between two divisions of a corporation. However, they may be considered separate entities for purposes of accounting or commercial law.
Legal Definition list
- Single Entity Approach (Tax)
- Single Date of Removal Doctrine
- Single Contract
- Single Candidate Committee
- Single Bullet Theory
- Single Environmental Review Document [Energy]
- Single Family Dwelling House
- Single Family Mortgage Foreclosure
- Single Family Property Improvement Loan [HUD]
- Single Family Residence
- Single Filing Status
