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Portal:Companies

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A company, abbreviated as co., is a legal entity representing an association of legal people, whether natural, juridical or a mixture of both, with a specific objective. Company members share a common purpose and unite to achieve specific, declared goals.

Over time, companies have evolved to have following features: "separate legal personality, limited liability, transferable shares, investor ownership, and a managerial hierarchy". The company, as an entity, was created by the state which granted the privilege of incorporation.

Companies take various forms, such as:

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Ofotbanen Drift AS, trading as Ofotbanen, was a Norwegian passenger and freight railway company. The company operated a fleet of six locomotives, three multiple units, 22 passenger and 48 freight cars. The sole service was the passenger train Unionsexpressen between Oslo and Stockholm; it had previously offered freight haulage on contract.

The company was founded in 2001, and took over Norges Statsbaner's (NSB) passenger operation of the Ofoten Line in 2003. The following year it entered the freight market, in particular with timber trains for Norske Skog. It further expanded into other services, such as charter trips. In 2006, the company almost went bankrupt, and was taken over by Rail Management. In 2007, the automotive distributor Autolink started purchasing the autorack operations from Ofotbanen, and at the same time bought 40% of the company. 2008 saw a dramatic decline in operations, as both the Norske Skog, Autolink and passenger train services were terminated. In April the company started service with the Unionexpressen between Oslo and Stockholm. The company went bankrupt in October, but was immediately re-established as Ofotbanen Drift. In May 2010, the new company filed for bankruptcy. (Full article...)
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Corporate haven, corporate tax haven, or multinational tax haven is used to describe a jurisdiction that multinational corporations find attractive for establishing subsidiaries or incorporation of regional or main company headquarters, mostly due to favourable tax regimes (not just the headline tax rate), and/or favourable secrecy laws (such as the avoidance of regulations or disclosure of tax schemes), and/or favourable regulatory regimes (such as weak data-protection or employment laws).

Unlike traditional tax havens, modern corporate tax havens reject they have anything to do with near-zero effective tax rates, due to their need to encourage jurisdictions to enter into bilateral tax treaties which accept the haven's base erosion and profit shifting (BEPS) tools. CORPNET show each corporate tax haven is strongly connected with specific traditional tax havens (via additional BEPS tool "backdoors" like the double Irish, the dutch sandwich, and single malt). Corporate tax havens promote themselves as "knowledge economies", and IP as a "new economy" asset, rather than a tax management tool, which is encoded into their statute books as their primary BEPS tool. This perceived respectability encourages corporates to use these IFCs as regional headquarters (i.e. Google, Apple, and Facebook use Ireland in EMEA over Luxembourg, and Singapore in APAC over Hong Kong/Taiwan). (Full article...)

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Microsoft is an American public multinational corporation headquartered in Redmond, Washington, USA that develops, manufactures, licenses, and supports a wide range of products and services predominantly related to computing through its various product divisions. Established on April 4, 1975 to develop and sell BASIC interpreters for the Altair 8800, Microsoft rose to dominate the home computer operating system market with MS-DOS in the mid-1980s, followed by the Microsoft Windows line of operating systems. Microsoft would also come to dominate the office suite market with Microsoft Office. The company has diversified in recent years into the video game industry with the Xbox, the Xbox 360, the Xbox One, and the Xbox Series X as well as into the consumer electronics and digital services market with Zune, MSN and the Windows Phone OS.

The company's initial public offering was held on March 14, 1986. The stock, which eventually closed at $27.75 a share, peaked at $29.25 a share shortly after the market opened for trading. After the offering, Microsoft had a market capitalization of $519.777 million. Microsoft has subsequently acquired over 225 companies, purchased stakes in 64 companies, and made 25 divestments. Of the companies that Microsoft has acquired, 107 were based in the United States. Microsoft has not released financial details for most of these mergers and acquisitions. (Full article...)

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LKAB Malmtrafik, earlier Malmtrafik i Kiruna AB (MTAB), is a Swedish railway company which operates the iron ore freight trains on the Iron Ore Line and the Ofoten Line. MTAB is a wholly owned subsidiary of the mining company Luossavaara–Kiirunavaara (LKAB). In Norway, operations are handled by the subsidiary Malmtrafikk AS (MTAS). Malmtrafik hauls ore from LKAB's mines in Kiruna, Malmberget and Svappavaara to the ports of Luleå and Narvik, the latter located in Norway. The company owns 28 Iore locomotives and 750 hopper cars. Each train is 68 cars long and weighs 8,600 tonnes (8,500 long tons; 9,500 short tons), allowing the company to transport 33 million tonnes per year.

Traditionally the ore hauling had been done by the Swedish State Railways (SJ) and Norwegian State Railways (NSB). In the late 1980s, LKAB started a process to take over operations and increase efficiency by using heavier and longer trains. Because of the profitability in the operations, especially NSB was reluctant to lose the operations. In 1993, LKAB received permission to operate their own trains in Sweden, and from 1996 in Norway. MTAB and MTAS were created in 1996 when they took over the hauling formerly operated by NSB and SJ. It inherited Dm3 and El 15 locomotives. Originally established as a joint venture between LKAB, NSB and SJ, with the mining company as a majority owner, LKAB bought the whole company in 1999. By 2011, the renewal process will be finished, and only trains pulled by Iore will be in operation. (Full article...)
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