A consolidated tax return will be filed with that authority.

A consolidated tax return is a corporate income tax return of an affiliated group, who elect to report their combined tax liability on a single return.

In addition, groups using the CCCTB would be able to file a single consolidated tax return for the whole of their activity in the EU.

In this case, organization through a branch might enable such losses to be included in the U.S. consolidated tax return of the parent corporation and deducted against income from other sources.

In this case, organization through a branch might enable such losses to be included in the consolidated tax return of the parent corporation and deducted against income from other sources.