Generally no, all communication between husband and wife is what is called Spousal Privilege that states one may not force a wife to testify against her spouse. However, the Spousal Privilege may be breached by an exception to the rule.
A parent company is a company that owns enough voting stock in another firm (subsidiary) to control management and operations by influencing or electing its board of directors. A parent company could simply be a company that wholly owns another company.
If a parent company owns a foreign subsidiary, the company under which the subsidiary is incorporated must follow the laws of the country where the subsidiary operates, and the parent company still carries the foreign subsidiary's financials on its books (consolidated financial statements). company whose voting stock is more than 50% controlled by another company, usually referred to as the parent company or holding company.