[Verse 1] When corporations intertwine and share their corporate fate Connected through control or common ownership they create A bond that runs through voting shares or common management ties The tax man watches carefully for schemes in their disguise [Chorus] Connected corps and Part Four tax Portfolio dividends attack Refundable when paid out clean The smartest anti-deferral scheme Remember this accounting fact Connected corps and Part Four tax [Verse 2] If Company A owns Company B through shares or control test Or both are owned by common hands, they've passed connection's quest But when these connected entities receive portfolio gold From outside corporations, then Part Four rules take hold [Chorus] Connected corps and Part Four tax Portfolio dividends attack Refundable when paid out clean The smartest anti-deferral scheme Remember this accounting fact Connected corps and Part Four tax [Verse 3] Portfolio dividends from strangers trigger Part Four's bite Thirty-eight point thirty-three percent paid up that very night But here's the twist that makes it fair, this tax can be reclaimed When dividends flow out again, refunds can be obtained [Bridge] Connected means control or common Portfolio means arms-length common Part Four prevents the deferral game Making sure the tax stays the same [Chorus] Connected corps and Part Four tax Portfolio dividends attack Refundable when paid out clean The smartest anti-deferral scheme Remember this accounting fact Connected corps and Part Four tax [Outro] When connections form and dividends flow Part Four makes sure the taxes show Refundable but paid today That's the connected corporate way
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