The Resource Central management and control and the Bywater case : a quantum leap or clarification of the status quo?

Central management and control and the Bywater case : a quantum leap or clarification of the status quo?

Label
Central management and control and the Bywater case : a quantum leap or clarification of the status quo?
Title
Central management and control and the Bywater case : a quantum leap or clarification of the status quo?
Creator
Subject
Language
eng
Summary
In this article, the author examines the outcome in the recent Australian High Court case, Bywater Investments Ltd v. Commissioner of Taxation; Hua Wang Bank Berhad v. Commissioner of Taxation, and contrasts it with earlier court decisions on the meaning of central management and control to ascertain whether the Bywater decision is a major step forward in jurisprudence determining the place of corporate residence, or merely a reaffirmation of the approach taken in the earlier cases. The article also canvasses evidentiary matters concerning the independence of board decision making and the meaning of carrying on a business in the context of passive investment entities
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 23 (2017), no. 4 ; 5 p
http://library.link/vocab/creatorName
Meli, J
Language note
English
http://library.link/vocab/subjectName
  • case law
  • residence
  • central management and control
Label
Central management and control and the Bywater case : a quantum leap or clarification of the status quo?
Instantiates
Publication
Label
Central management and control and the Bywater case : a quantum leap or clarification of the status quo?
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...