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In business, a subsidiary is a company controlled by another, usually large—and often multinational—company or corporation. When control or ownership is not shared, it is termed a wholly owned subsidiary. Subsidiaries are separate, distinct legal entities for purposes of taxation and other forms of legal regulation. Large holding companies such as Berkshire Hathaway[1], Time Warner, or Citigroup usually organize all holdings into subsidiaries, sometimes with multiple levels of containment. Subsidiaries are distinct from divisions, which are entities fully integrated within, and not legally or otherwise distinct from, the main company.

Corporate structures in other models

The following are large corporations in other economic-business models which feature elements similar to subsidiaries:

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