[Verse 1] Parent company sitting at the apex throne Subsidiaries scattered like seeds it has sown Shareholders invest once but reap from each tier While creditors circle just one corporation here [Chorus] Hold it high, divide the prize Income flows where wisdom lies Shield the assets, split the risk H-O-L-D, the corporate disk Dividends climb the ladder up Tax-free passage, fill the cup [Verse 2] Operating companies handle daily grind While holding firm keeps investments aligned Bank loans target just the borrowing shell Other ventures stay protected, safe and well [Chorus] Hold it high, divide the prize Income flows where wisdom lies Shield the assets, split the risk H-O-L-D, the corporate disk Dividends climb the ladder up Tax-free passage, fill the cup [Bridge] Small business deduction multiplied by each subsidiary crown Capital gains exemption spreads around each corporate town But watch the attribution rules when families are involved Integration keeps the tax burden properly resolved [Verse 3] Intercorporate dividends move tax-free between Connected corporations in this structured machine Refundable tax credits when the profits redistribute Gross-up and credit vanish in this corporate attribute [Chorus] Hold it high, divide the prize Income flows where wisdom lies Shield the assets, split the risk H-O-L-D, the corporate disk Dividends climb the ladder up Tax-free passage, fill the cup [Outro] Hold the structure, claim the benefits Separate the liabilities, minimize the deficits Corporate families growing strong Holding company rights and wrongs
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