The Resource Corporate residence : has Esquire Nominees stood the test of time?

Corporate residence : has Esquire Nominees stood the test of time?

Label
Corporate residence : has Esquire Nominees stood the test of time?
Title
Corporate residence : has Esquire Nominees stood the test of time?
Creator
Subject
Language
eng
Summary
This article considers the timeliness of the decision in Esquire Nominees with regard to the test of central management and control when determining corporate residence in modern times. Given technological advancement allowing directors to attend virtual meetings from different parts of the world, it could be argued that the test is now outdated. Furthermore, Esquire Nominees was decided in the period when tax avoidance schemes thrived. One could argue that the case would be held differently if it were considered today. Notwithstanding, this article argues that the peculiar facts relevant to Esquire Nominees, the Commissioner's views in TR 2004/15, and recent judicial authority from various common law jurisdictions suggest that Esquire Nominees would be similarly decided if it were considered today
Citation source
In: Taxation in Australia. - Sydney. - Vol. 49 (2014),
http://library.link/vocab/creatorName
Chan, C
Language note
English
http://library.link/vocab/subjectName
  • case law
  • corporate income tax
  • residence
  • central management and control
Label
Corporate residence : has Esquire Nominees stood the test of time?
Instantiates
Publication
Label
Corporate residence : has Esquire Nominees stood the test of time?
Publication

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