The Resource Draft guidance of place of effective management

Draft guidance of place of effective management

Label
Draft guidance of place of effective management
Title
Draft guidance of place of effective management
Creator
Subject
Language
eng
Summary
India has expressed a reservation in the Commentary on the OECD Model as regards the place of effective management, stating that the determination of the place of effective management should be guided by the place where the main and substantial activity of the entity is carried on. This reservation seems to have been taken into consideration when one considers the Indian Draft Guidelines for determining the place of effective management of a company under the Income Tax Act
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 23 (2016),
http://library.link/vocab/creatorName
  • Patel, V.T
  • Shah, R. (Rajiv)
  • Visharia, K.P
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • residence
  • place of effective management
Label
Draft guidance of place of effective management
Instantiates
Publication
Label
Draft guidance of place of effective management
Publication

Library Locations

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