Federal Acquisition Regulation
Definitions
FAR 9.108-1
As used in this section- Inverted domestic corporation means a foreign incorporated entity that meets the definition of an inverted domestic corporation under 6 U.S.C. 395(b) , applied in accordance with the rules and definitions of 6 U.S.C. 395(c) . Subsidiary means an entity in which more than 50 percent of the entity is owned- (1) Directly by a parent corporation; or (2) Through another subsidiary of a parent corporation.
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