The corporations would not be able to use only smaller subsidiaries to receive the lower tax rates.

Yukos said the subsidiary, Yuganskneftegaz, received a back tax bill for an additional 34 billion rubles ($1.2 billion) for the year 2003.

In 2008 the Slovenian subsidiary has received an award for "Best Employers 2007"

A subsidiary of W.R. Berkley received a $22.8 million state contract for administering workers' compensation claims between 1997 and 2001.

In June 2009 the subsidiary received the last of the 12 Embraer E-170 aircraft on order.

But the elections board issued an opinion in 1977 clarifying that a subsidiary must not receive money from its parent to make the contributions.

Reuter reports from Berlin that the German subsidiary received the equivalent of $580 from its US parent last year.

Foxconn was originally a trade name of Hon Hai and a subsidiary later received the name.

Nestle's German subsidiaries are receiving about a dozen threats a year.

Ameren also transferred about $180 million in tax benefits the three subsidiaries would have received in 2015.