The Resource Corporate residence

Corporate residence

Label
Corporate residence
Title
Corporate residence
Creator
Subject
Language
eng
Summary
This article reviews the Upper Tribunal's decision (Development Securities plc v HMRC) to overturn a lower tribunal ruling that companies were resident in the UK. To create losses, three Jersey companies wered needed and had to be non-resident for a short period. Corporate residence depends on where the company's central management and control is located
Citation source
In: Taxation. - Sutton. - Vol. 183 (2019), no. 4701 ; p. 11-13
http://library.link/vocab/creatorName
  • Hughes, D
  • Kanczula, H
Geographic coverage
  • Europe
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • case law
  • corporate income tax
  • residence
  • central management and control
  • parent company
  • SPV
  • director
Label
Corporate residence
Publication

Library Locations

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