The Resource UK : tax residency rules

UK : tax residency rules

Label
UK : tax residency rules
Title
UK : tax residency rules
Creator
Subject
Language
eng
Summary
Recent cases in the UK had cast some doubt on the general understanding of tax residency rules. This article examines the decision in the UK High Court in April 2005, which confirmed that offshore entities (funds, structured finance SPVs, etc.) should not be tax resident in the UK, so long as suitable "residency compliance" is undertaken
Citation source
In: International tax report. - London. - (May 2005) ; p. 6-8
http://library.link/vocab/creatorName
  • Feller, Z
  • Hale, P
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • case law
  • residence
  • dual residence
  • central management and control
Label
UK : tax residency rules
Publication

Library Locations

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