"Place of effective management" : test of corporate residency redefined
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The work "Place of effective management" : test of corporate residency redefined represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
"Place of effective management" : test of corporate residency redefined
Resource Information
The work "Place of effective management" : test of corporate residency redefined represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- "Place of effective management" : test of corporate residency redefined
- Language
- eng
- Summary
- The Central Board of Direct Taxes in India has issued draft guidelines for the determination of place of effective management of companies, and has invited comments and suggestions from stakeholders. The guidelines recognize and emphasize that such determination is essentially based on "substance"
- Citation source
- In: Tax planning international review. - London. - Vol. 43 (2016),
- Geographic coverage
- Asia
- Language note
- English
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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/RR-PXoj-bq4/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/RR-PXoj-bq4/">"Place of effective management" : test of corporate residency redefined</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>
