unitary group

  • "Unitary group" means a corporation or group of corporations engaged in business activities that constitute a unitary business.

    (3)(a) "Unitary business" means a business enterprise in which there exists directly or indirectly between the members or parts of the enterprise a sharing or exchange of value as demonstrated by:

    (A) Centralized management or a common executive force;

    (B) Centralized administrative services or functions resulting in economies of scale; or

    (C) Flow of goods, capital resources or services demonstrating functional integration.

    Oregon Legislature 1