Uluslararası
yabanci sube
İngilizce: foreign branch
Türkçe Tanım
Ana sirketin yabanci bir ulkede kurulan, ayri bir tuzel kisilik olmayip ayni kurumsal yapin bir parcasi olarak faaliyet gosteren operasyonel uzantisidir. Bagll sirketin aksine yabanci subenin ayri bir tuzel kisiligi yoktur ve ana sirket yukumluluklerin tamamindan sorumludur. Yabanci subeler hem ana ulke hem de ev sahibi ulke duzenleyici ve vergi gereksinimlerine tabidir.
English Definition
An operational extension of a parent company established in a foreign country that is not a separate legal entity but operates as part of the same corporate structure. Unlike a subsidiary, a foreign branch does not have its own distinct legal personality and the parent bears full liability for its obligations. Foreign branches are subject to both home and host country regulatory and tax requirements.