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In the post-Big Bang era of London finance, and as the European Single Market took shape, many British firms established NV entities in the Netherlands for tax efficiency, regulatory arbitrage, and ease of cross-listing on Euronext Amsterdam. A Scottish-based investment trust or commodities trading house—possibly with interests in North Sea oil, timber, or shipping—created "Caledonian NV Com." as its Continental holding arm. The "Com." likely stood for "Commercial," indicating that the Dutch subsidiary was the active trading arm, while the parent in Edinburgh or Glasgow managed the portfolio. caledonian nv com
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