The Resource A new three-tier proposal for determining corporate residence based principally on individual residence

A new three-tier proposal for determining corporate residence based principally on individual residence

Label
A new three-tier proposal for determining corporate residence based principally on individual residence
Title
A new three-tier proposal for determining corporate residence based principally on individual residence
Creator
Subject
Language
eng
Summary
Determining corporate tax residence has become increasingly complicated with the advent of e-commerce. The author argues that the existing tests are inadequate and that using an individual's tax residence as the basis of determination is the best alternative
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 11 (2005),
http://library.link/vocab/creatorName
Pinto, D
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • residence
  • e-commerce
  • place of effective management
Label
A new three-tier proposal for determining corporate residence based principally on individual residence
Instantiates
Publication
Label
A new three-tier proposal for determining corporate residence based principally on individual residence
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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