1. A business entity that has a relationship with another entity through common ownership, control, or management, often used in legal and financial contexts
The parent company and its connected concerns must file consolidated financial statements.
A empresa-mãe e suas empresas relacionadas devem apresentar demonstrações financeiras consolidadas.
2. In accounting and tax law, an affiliated company or subsidiary that maintains financial or operational ties with another organization
Transactions between connected concerns are subject to special tax regulations.
As transações entre empresas relacionadas estão sujeitas a regulamentações fiscais especiais.