The Resource "Place of effective management" : test of corporate residency redefined

"Place of effective management" : test of corporate residency redefined

Label
"Place of effective management" : test of corporate residency redefined
Title
"Place of effective management" : test of corporate residency redefined
Creator
Subject
Language
eng
Summary
The Central Board of Direct Taxes in India has issued draft guidelines for the determination of place of effective management of companies, and has invited comments and suggestions from stakeholders. The guidelines recognize and emphasize that such determination is essentially based on "substance"
Citation source
In: Tax planning international review. - London. - Vol. 43 (2016),
http://library.link/vocab/creatorName
  • Baxi, D
  • Namdeo, A
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • residence
  • place of effective management
  • substance requirements
  • passive income
Label
"Place of effective management" : test of corporate residency redefined
Instantiates
Publication
Label
"Place of effective management" : test of corporate residency redefined
Publication

Library Locations

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