38 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 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
- 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
- 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="Intangible 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="offers" typeOf="Offer"><span property="offeredBy" typeof="Library ll:Library" 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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central management and control
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