The Resource Place of effective management as a residence tie-breaker

Place of effective management as a residence tie-breaker

Label
Place of effective management as a residence tie-breaker
Title
Place of effective management as a residence tie-breaker
Creator
Subject
Language
eng
Summary
Summary of the discussion at the joint IFA/OECD seminar at the 2004 IFA congress in Vienna on the place of effective management as a residence tie-breaker. The seminar considered the meaning of "place of effective management" in Art. 4(3) of the OECD Model as the tie-breaker for dual resident persons other than individuals. In this context, the panel looked at four cases involving the place of effective management : the directors' meetings, the parent company's involvement, the peripatetic management, and the one-person company
Citation source
In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 59 (2005),
http://library.link/vocab/creatorName
Avery Jones, J.F
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • place of effective management
  • residence
Label
Place of effective management as a residence tie-breaker
Instantiates
Publication
Label
Place of effective management as a residence tie-breaker
Publication

Library Locations

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