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joint venture
(redirected from Corporate joint venture)

    Also found in: Medical, Legal, Financial, Wikipedia 0.03 sec.

joint venture

In business, a collaborative undertaking in which two or more legal entities contribute capital and expertise and share risk. Joint ventures are often arranged between companies involved in large projects, or by those seeking to expand their markets by setting up in business abroad with the benefit of local knowledge.



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Any entity other than (a) one whose securities trade in a public market either on a stock exchange (domestic or foreign) or in the over-the-counter market, including securities quoted only locally or regionally; (b) one that makes a filing with a regulatory agency in preparation for the sale of any class of its securities in a public market; or (c) a subsidiary, corporate joint venture, or other entity controlled by an entity covered by (a) or (b).
SSARS Interpretation by Journal of Accountancy
Because the majority corporate joint venture tax issues resemble those involving subsidiaries (discussed below), this section discusses only the first two types.
Estimating marginal tax rates when entering foreign markets by Larkins, Ernest R. / The Tax Adviser
Licensed in all states, CMG Mortgage Insurance Company (CMG MI) operates as a corporate joint venture between CUNA Mutual Investment Corporation and PMI Mortgage Insurance Co.
CMG Mortgage Insurance Co. Appoints Ira Oskowsky Regional Sales ... by Business Wire
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