1.   He wanted to use the subsidiary as a totally clean slate and he wanted true collaboration from the beginning.

2.   By using subsidiaries, Japanese insurance firms plan to enter the third sector market -- insurance policies covering illness, accidents and nursing care.

3.   Enron has not denied using subsidiaries in offshore tax havens but the company denied suggestions that it had paid no taxes in recent years.

4.   The subsidiaries can be used to shelter any kind of exports, sold anywhere outside the U.S.

5.   They get around the letter of the law by selling the oil abroad, not at home, and using foreign subsidiaries to handle the business.

6.   The U.S. Postal Service announced Wednesday it will use a subsidiary of the British post office to deliver Express Mail and air parcels throughout Europe.