Se entiende que una sociedad es filial o subsidiaria para los efectos de esta ley, cuando más del cincuenta por ciento (50%) de los derechos sociales o acciones pertenece a otra compañía que se considera como principal.
Ley 81 de 1960 →In force
Article 20
Ley 81 de 1960 · Reorgánica del Impuesto sobre la Renta
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Text of the article
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Constitutional history
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