central management and control
Resource Information
The concept central management and control represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
The Resource
central management and control
Resource Information
The concept central management and control represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
- Label
- central management and control
39 Items that share the Concept central management and control
Context
Context of central management and controlSubject of
- Bywater Investments Ltd and others v Commissioner of Taxation; Hua Wang Bank Berhad v Commissioner of Taxation : [2015] FCAFC 176
- Casenote : information-gathering powers of the Commissioner
- Central management and control and the Bywater case : a quantum leap or clarification of the status quo?
- Centralisation of regional management and shared services
- Changed HMRC interpretation of the residence articles in 16 double taxation agreements
- Corporate residence
- Corporate residence
- Corporate residence
- Corporate residence : has Esquire Nominees stood the test of time?
- Dueling international tax proposals reflect BEPS debate, showing common ground in efforts to cambat tax avoidance
- Going Dutch
- Home sweet company home? Overseas company residence
- Income tax treatment of an R&D project funded by related parties and centralisation of regional management and shared services
- Jurisdiction to tax corporations
- Keeping house
- Location location location
- Management and control : should place of formation determine U.S. international tax consequences?
- Mark Higgins Rallying (a firm) v Revenue and Customs Commissioners : [2011] UKFTT 340 (TC)
- New protocol to Canada-Barbados treaty - Barbados regains advantage over TIEA countries
- Rechtsgrundlagen für die Korrektur der Besteuerung von Offshore-Strukturen : Ort der Geschäftsleitung, inländische Betriebsstätte, Verrechnungspreise
- Residence : central management and control versus place of effective management
- Residence of companies : the real management and control test
- Resident either here or there
- Russian revolution
- St Michael Trust Corp v R Re Fundy Settlement - St Michael Trust Corp v Re Summersby Settlement : 2012 SCC 14
- Tax residence status of investment holding companies in Malaysia
- Tax treaty case law around the globe : 2017
- Testing corporate tax residence in the U.K. High Court
- The treaty residence of trusts in the United Kingdom and Canada : some thoughts on the Smallwood and Garron (or St Michael Corp) cases
- Treaty benefits allowed for capital gains where shareholder not merely a name lender
- UK : tax residency rules
- Understanding company residence : central management and control
- Wood and another v Holden (Inspector of Taxes) : [2005] EWHC 547 (Ch)
- Wood and another v Holden (Inspector of Taxes) : [2006] EWCA Civ 26
- Wood v Holden: the final decision
- Wood v. Holden : clarifying the "central management and control" test
- X (Investment Co) v State Secretary for Finance : No 16/03321
- Yanko-Weiss Holdings (1996) Ltd v Holon Assessing Office : Tax Appeal 1090-06 Holdings 1996 Ltd v Holon
- Zetelverplaatsing door BV: afrekening over stille en fiscale reserves
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/NEreq4H3tx8/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/NEreq4H3tx8/">central management and control</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/NEreq4H3tx8/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/NEreq4H3tx8/">central management and control</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
