The Resource Wood v. Holden : clarifying the "central management and control" test

Wood v. Holden : clarifying the "central management and control" test

Label
Wood v. Holden : clarifying the "central management and control" test
Title
Wood v. Holden : clarifying the "central management and control" test
Creator
Subject
Language
eng
Summary
Determining the residence of a taxpayer has long been the source of great conflict in the realm of international tax law. The ruling in the Wood case may prove to be of particular significance in resolving residency disputes in cases involving both corporations and other entities, including trusts
Citation source
In: Tax planning international review. - London. - Vol. 32 (2005),
http://library.link/vocab/creatorName
  • Friedman, M
  • Pizale, A
  • Hughes, C
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • residence
  • case law
  • capital gains tax
  • central management and control
Label
Wood v. Holden : clarifying the "central management and control" test
Instantiates
Publication
Label
Wood v. Holden : clarifying the "central management and control" test
Publication

Library Locations

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