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A company asked whether restricting its administrators' authority to require board approval for asset purchases would affect its special regime. The DGT responds that such limitation breaches the management and administration requirements of this regime.
Question posed: Whether the limitation of the powers of the directors would constitute a breach of the requirements for applying the special regime for foreign holding companies.
To benefit from the special regime, the entity must possess sufficient material and human resources for the management and administration of its holdings. If the powers of the directors are limited such that they are unable to manage the holdings in their entirety, the requirement regarding the organization of necessary resources is deemed to be breached. In this case, the requirement for prior approval by the General Meeting for the disposal and acquisition of assets prevents the application of the regime.
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