Linked enterprises

A linked enterprise is an enterprise which has the right to control the affairs of the enterprise seeking exemption (there is more detail in the EU's SME User Guide, which can be accessed (as at February 2011) on the EU website). This control can be either direct or indirect and take many forms including shareholding, voting rights and contractual rights. As with many control tests, it will be possible for more than one enterprise or group of enterprises to control another at any one time. ‘Linked enterprises’ are enterprises which have any of the following relationships with each other:

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