Affiliate


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Related to Affiliate: Affiliate programs

Affiliate

Hospital practice
(1) An associate.
(2) An association between two or more parties or institutions.
References in periodicals archive ?
The ruling holds that, similar to the proposed regulations, if an affiliated group member borrows from an unrelated party and directly loans the funds to a related dealer affiliate for the purpose of carrying on the dealer's general business, the disallowed interest expense allocation is both calculated and applied at the dealer level.
For those taxpayers who sell part of a foreign affiliate with the intention of retaining some interest in the purchaser or the business, the rules may be so restrictive that the taxpayer may never be able to access the surplus associated with the sale.
KRON sold for $823 million primarily because it was the NBC affiliate.
The Federal Reserve as holding company regulator Monitors compliance with sections 23A and 23B and other aspects of the relationship between a bank and its section 20 affiliate.
In recognition of the above mentioned deficits in service delivery to individuals over age 21 who are deaf-blind, the Transition Subcommittee applied to the Helen Keller National Center for funding to establish an affiliate position to work closely with the transition program and address the needs of individuals who are already out of school.
In many instances, shares of an affiliate are transferred without the issuance of shares to the vendor as consideration (a requirement for a paragraph 95(2)(c) rollover) since the receipt of shares may not be necessary for a tax-free transaction in the local jurisdiction.
The latter section elicits information about cross-border business transactions -- transactions where a Canadian taxpayer either is on one side of a transaction directly or controls (or is deemed to control) affiliate transactions wholly outside of Canada.
In the event the six-month deadline for filing information reports in respect of foreign affiliates is retained, taxpayers should be permitted to (1) request an automatic extension of time within which to file the information or (2) submit the annual report based on the most recently completed accounts or tax returns for the foreign affiliate.