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Wikipedia definition
1. Tax consolidationTax consolidation is a regime adopted in the tax or revenue legislation of a number of countries which treats a group of wholly owned or majority-owned companies and other entities (such as trusts and partnerships) as a single entity for tax purposes. This generally means that the head entity of the group is responsible for all or most of the group's tax obligations (such as paying tax and lodging tax returns).
Read “Tax consolidation” on English Wikipedia
Read “連結納税” on Japanese Wikipedia
Read “Tax consolidation” on DBpedia

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