Within the meaning of this Subdivision, the following terms have the following meanings:
1. unaffiliated enterprises: enterprises that are not affiliated enterprises under the terms of section 271 (2);
2. ultimate parent enterprises: parent enterprises that draw up the consolidated financial statements for the largest body of enterprises;
3. third states: states that are neither Member States of the European Union nor states party to the Agreement creating the European Economic Area;
4. tax jurisdictions: states or non-state legal and judicial spheres that enjoy fiscal autonomy as concerns income tax;
5. members of the representative body in the case of commercial partnerships within the meaning of section 264a (1): the members of the representative body of each of the companies authorised to represent the commercial partnership;
6. period under report: the financial year for which the report on income tax information is to be prepared.