NZ_0995 (CDQ)

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DataModel:CDQ/Business Partner/Legal Form/NZ 0995
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A technical identifier, unique in a certain context. Technical key NZ_0995
Code for a legal form which is defined by the ISO standard ISO 20275:2017. ELF code (ISO 20275) NZ_0995
The country a linked concept is active or generally relevant for. Country scope NZ (New Zealand)
Language-specific name. Monolingual name Look-Through Company (en)
Language-specific main abbreviation. Monolingual main abbreviation LTC (en)
Informal and comprehensive human-readable definition of a concept. Description A company where income and expenses are attributed directly to shareholders for tax purposes. In New Zealand it provides tax transparency for qualifying small companies.
Category to group legal forms with a similar purpose, beside country-specific aspects. Legal form category Unknown