place of effective management
Resource Information
The concept place of effective management represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
The Resource
place of effective management
Resource Information
The concept place of effective management represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
- Label
- place of effective management
180 Items that share the Concept place of effective management
Context
Context of place of effective managementSubject of
No resources found
No enriched resources found
- "Place of effective management" : test of corporate residency redefined
- 2008 OECD Model : place of effective management - what one can learn from the history
- A decade of case law : essays in honour of the 10th anniversary of the Leiden Adv LLM in International Tax Law
- A multidimensional analysis of the concept of 'place of effective management' in India : a panacea to the double taxation conundrum?
- A new three-tier proposal for determining corporate residence based principally on individual residence
- A tax perspective on the infrastructure of regulatory language and a principled response
- AURES holdings a.s. (C-405/18) at the intersection of cross-border loss relief, corporate exit taxation and dual residency mismatches
- Analysis of the Italian rules on foreign dressed companies : the so-called Italian "Esterovestizione"
- Anti-avoidance measures have warnings for taxpayers
- Arcade Drilling AS v Norwegian State : Case E-15/11
- Article 8 of the OECD Model lags behind international business
- Authorities target captive real estate funds
- Belastingheffing van beloningen uit een dienstbetrekking uitgeoefend aan boord van een schip of luchtvaartuig dat in internationaal verkeer wordt geëxploiteerd : interpretatieproblemen m.b.t. artikel 15(3) OESO-modelverdrag
- Beneficial ownership and place of effective management : clarification required
- Besteuerung doppelt ansässiger Kapitalgesellschaften
- Budget 2015 : India's proposals on the taxation of non-residents
- Buitenlandse belastingplicht en het belang van vestigingsplaats
- Bywater Investments Ltd and others v Commissioner of Taxation, Hua Wang Bank Berhad v Commissioner of Taxation : [2016] HCA 45
- Can effective management be distinguished from central management and control?
- Case no 12432 : judgment of the Tax Court, 16 November 2010
- Changes ahead for Norwegian corporate residency rules
- Chinese TRE concept : a new way to impose China tax on offshore indirect equity transfer
- Commissioner for the South African Revenue Service v Tradehold Limited : Supreme Court of Appeal, 8 May 2012. cse no 132/11
- Company residence : effective management of Netherlands Antilles company
- Conflicts of qualification and income derived by directors and managers (art. 15 and 16 OECD MC)
- Corporate mobility : Belgium as a gate to the European Union
- Corporate residence
- Corporate residency : central v. effective management
- Court places trusts's effective management in the UK
- De grensoverschrijdende fiscale eenheid en belastingverdragen; niets nieuws onder de zon? Beschouwing naar aanleiding van HR 3 februari 2012, 10/05383, BNB 2012/126
- De jacht op buitenlands vermogen, anno 2018
- De plaats van werkelijke leiding van financieringsvennootschappen naar Zwitsers fiscaal recht
- De woon- en vestigingsplaats in de BTW
- De woon- en vestigingsplaats in de BTW
- Der Begriff der tatsächlichen Verwaltung im interkantonalen und internationalen Verhältnis bei den direkten Steuern : Teil 1: Begriff der tatsächlichen Verwaltung im interkantonalen Verhältnis
- Der Begriff der tatsächlichen Verwaltung im interkantonalen und internationalen Verhältnis bei den direkten Steuern : Teil 2: Begriff der tatsächlichen Verwaltung im internationalen Verhältnis
- Der Ort der Gesellschäftsleitung in internationalen Holding-Konzernstrukturen
- Der Ort der tatsächlichen Geschäftsleitung als Tie-Breaker-Regel = Place of effective management as a tie-breaker-rule
- Der Ort der tatsächlichen Geschäftsleitung im DBA-Recht = The "place of effective management' in tax treaty law
- Der steueroptimale Unternehmensstandort - Möglichkeiten und Grenzen internationaler Steuergestaltung = The ideal business location from a tax point of view - possibilities of international tax planning and their limits
- Derecho fiscal internacional : temas selectos
- Die Gründungstheorie in der Rechtsprechung der obersten Gerichte in Deutschland, der Schweiz und Österreich
- Die Verlegung der Geschäftsleitung im Lichte der jüngsten EuGH-Judikatur zur Gesellschaftsteuer = Transfer of the effective centre of management in the light of recent ECJ decisions on capital duty
- Die Verlegung des Ortes der Geschäftsleitung ins Ausland - steuerliche Fallstricke im Licht aktueller gesellschaftsrechtlicher Entwicklungen
- Die deutsche Immobilien-GmbH mit Geschäftsleitung im Ausland : Gesellschaftsrechtliche Grundlagen und ausgewählte steuerrechtliche Fragen
- Die grenzüberschreitende Verlegung der Geschäftsleitung : ertragsteuerliche Chancen und Risiken für Kapitalgesellschaften
- Die neue deutsche GMBH - steuerliche Rahmenbedingungen : was Schweizer Investoren beachten sollten
- Displaced employees and COVID-19 : the new tax obligations
- Does the Merger Directive violate primary law by excluding EU companies having their place of effective management in a third country?
- Doppelansässigkeit von Kapitalgesellschaften im Verhältnis Deutschland ‒ Österreich (Teil 1)
- Doppelt ansässige Kapitalgesellschaften im Lichte des Paragr. 10 KStG
- Draft guidance of place of effective management
- Dual residence
- Dual residence of companies under tax treaties
- Dual resident companies in international tax law
- Effective place of management of foreign companies in Switzerland : judgment rendered
- El domicilio tributario
- En vertu de l'article 11 de la Convention fiscale franco- comorienne signée le 27 mars et le 8 juin 1970, toujours applicable à la collectivité territoriale de Mayotte, les revenus provenant de l'exploitation d'un navire ne sont imposables que dans le territoire où l'entreprise a sa direction effective
- Enterprise income tax planning in China
- Enterprise residence for Chinese income tax purposes : not what it might be expected to be?
- EuGH : Verlegung der Geschäftsleitung aus einem EU-Staat unterliegt nicht der Gesellschaftsteuer
- EuGH : keine Gesellschaftsteuerpflicht bei Verlegung des Ortes der tatsächlichen Geschäftsleitung einer Kapitalgesellschaft ins Inland : Auffassung der Finanzverwaltung zu Paragr. 2 Z 5 KVG nicht gemeinschaftsrechtskonform
- Exclusion of dual resident subsidiary from fiscal unity : infringement of EU law?
- Exit taxation and the OECD Model treaty : a view from the Netherlands and Italy
- Final guidance on place of effective management
- Financial Budget for 2016-2017 : has India put its BEPS foot forward?
- Foreign-dressed companies : freedom of establishment versus place of effective management
- Formula One World Championship Ltd v Commissioner of Income Tax, International Taxation - 3, Delhi and another : Civil Appeal Nos 3849, 3850 and 3851 of 2017
- German corporate exit taxes : corporate law requirements for the place of management in Germany
- Gli effetti di BEPS e delle ultime pronunce di legittimità sui rilievi in tema di esterovestizione
- Grensverkenning en grensverlegging
- Holding di partecipazioni e presunzione di residenza
- Holdingactiviteiten en vaste inrichting : een betwistbaar standpunt van de Franse Conseil d'Etat?
- How to handle China's place of effective management regime
- ICT and international corporate taxation : tax attributes and scope of taxation
- IP companies and substance: no-fly zones?
- Identitätswahrende Verwaltungssitzverlegung : gesellschafts und steuerrechtliche Beurteilung der Verwaltungssitzverlegung einer US corporation in die Bundesrepublik Deutschland
- India : international issues in 2010 draft Direct Taxes Code
- India and its tryst with subjective rules : an analysis of the recent place of effective management guidance
- Indofood International Finance Ltc v JPMorgan Chase Bank NA, London Branch : [2006] EWCA Civ 158
- Indofood for thought : U.K. Court disapproves treaty shopping trip
- Insights into evolving issues of taxation : existing and continuing challenges
- International taxation in the digital era
- Introduction of CFC rules in Russia
- Is India ready for BEPS? Foreseeable problems and suggestions
- Italian tax authorities action against fictitious corporate tax residence
- Italy : introduction of the deemed residence rule and international tax planning
- Italy : introduction of the deemed residence rule and international tax planning
- La doble residencia en los tratados fiscales para evitar la doble imposición, ¿es correcta la última modificación en la materia incluida en los Comentarios al Modelo de Convenio de la OCDE?
- Late 2015 and early 2016 French tax case law
- Lee and another v Revenue and Customs Commissioners : [2017] UKFTT 279 (TC)
- Location of board meetings insufficient to determine place of central management and control
- Luxembourg moves up among the leading jurisdictions holding Russian investments
- Maltese laws held to be special regime under Malta-Netherlands Income and Capital Tax Treaty (1977)
- National Grid Indus BV v Inspecteur van de Belastingdienst Rijnmond/kantoor Rotterdam : exit taxes in the European Union revisited
- Netherlands Supreme Court rules on the residence of dual resident companies under tax treaties with third countries
- Netherlands supreme court decides in taxpayer's favour regarding the application of tax treaties to a fiscal unity under Netherlands domestic tax law
- New controlled foreign company legislation in Taiwan
- Novedades en el impuesto sobre el valor añadido para 2023 = News on value added tax in 2023
- OECD discussion around the definition of permanent establishments : a German view on proposed amendments to the Model Commentary and their effect on business profit allocation and international assignments
- Oceanic Trust Co Ltd NO v Commissioner for South African Revenue Service : Western Cape High Court - 13 june 2011
- Oceanic Trust Co Ltd No v Commissioner for South African Revenue Service : case No 22556/09
- On the source and taxation of royalties in Hong Kong
- Ort der Geschäftsleitung einer Kapitalgesellschaft nach nationalem und DBA-Recht - Bestandsaufnahme und aktuelle Entwicklungen
- Ort der Geschäftsleitung einer vermögensverwaltenden Gesellschaft : neuer Prüfungsschwerpunkt der Finanzverwaltung
- Place of effective management : finding guidelines in case law
- Place of effective management as a residence tie-breaker
- Place of effective management as a tie-breaker-rule : concept, developments and prospects
- Place of effective management concept : suggestions for changes to the OECD Model tax convention : discussion draft
- Place of effective management in the digital economy
- Place of management and control
- PoEM - changing the Indian tax landscape
- Practical problems in European and international tax law : essays in honour of Manfred Mössner
- Private Equity und Ort der Geschäftsleitung
- Problematik der Doppelansässigkeit von Kapitalgesellschaften
- Regulatory and tax issues for India-focussed venture capital funds
- Residence : a company managed from abroad is not resident in Belgium
- Residence : central management and control versus place of effective management
- Residence of companies : the real management and control test
- Residence of companies under tax treaties and EC law
- Resident either here or there
- Revenue and Customs Commissioners v Development Securities Plc : seeing the Wood (v Holden) from the trees
- Revised OECD-TAG definition of place of effective management in treaty tie-breaker rule
- Russian draft law on tax residency and CFCs
- Seminar B : Der Geschäftsleitungsort im DBA-Recht
- Shifting of income : interest-free loans by German individual shareholder to Canadian corporation
- Shipping, inland waterways transport and air transport under article 8 OECD Model Convention
- Sind die Rechtsfolgen des Paragr. 12 Abs. 1 KStG mit Art. 43, 48 EG-Vertrag vereinbar?
- Sitz der Organgesellschaft im Inland ist keine Voraussetzung mehr
- Smallwood Settlement v HMRC : trust residence for treaty purposes located wherever and whenever the trustees take decisions
- Smallwood Trust v HMRC : diverging opinions on the offshore residence of a trust
- Smallwood and another v Revenue and Customs Commissioners : SpC 669
- Smallwood and another v Revenue and Customs Commissioners : [2010] EWCA Civ 778
- Some thoughts on further refinement of the concept of place of effective management for tax treaty purposes
- Steuerrekursgericht des Kantons Zürich
- Sutcliffe v Canada : 2005 TCC 812
- T v Belgian State : RG no 2009/5520/A
- Tax management in companies
- Tax treaty case law around the globe : 2017
- Tax treaty residence of entities
- Taxation of companies
- Taxation of remuneration from employment aboard a ship or aircraft operated in international traffic : interpretation issues under article 15(3) of the OECD Model
- Taxation of shipping and air transport in domestic law, EU law and tax treaties
- Taxation of shipping income under tax treaties : development of case law in India
- Taxing companies by reason of nationality and/or place of management : what says the ECJ ?
- Taxing remuneration from employment aboard a ship: where is place of effective management situated?
- Testing corporate tax residence in the U.K. High Court
- The Indian budget 2017 : is it BEPS compliant?
- The Mutual Agreement Procedure for dual resident companies and the importance of economic substance of business
- The compatibility of exit tax legislation applicable to corporate taxpayers in France, Germany, Italy, the Netherlands, Portugal, Spain and the United Kingdom with the EU freedom of establishment - part 1
- The compatibility of exit tax legislation applicable to corporate taxpayers in France, Germany, Italy, the Netherlands, Portugal, Spain and the United Kingdom with the EU freedom of establishment - part 2
- The compatibility of exit tax legislation applicable to corporate taxpayers in France, Germany, Italy, the Netherlands, Portugal, Spain and the United Kingdom with the EU freedom of establishment - part 3
- The concept of substance in international taxation
- The correctness of the Chinese position of enterprise residence in Chinese law: the institutional and treaty implications
- The evolution of Article 4(3) and its impact on the place of effective management tie breaker rule
- The evolution of the concept of the place of management in Italian case law and legislation : interaction with tax treaties and EC law
- The evolving concept of "place of effective management" as a tie-breaker rule under the OECD Model Convention and Italian law
- The expression "by reason of his domicile, residence, place of management..." as applied to companies
- The impact of a corporate governance system on the place of effective management concept in Spain, France, the United Kingdom, the Netherlands, Germany and Italy - Part 1
- The impact of a corporate governance system on the place of effective management concept in Spain, France, the United Kingdom, the Netherlands, Germany and Italy - Part 2
- The impact of the communications revolution on the application of "place of effective management" as a tie breaker rule
- The issue of "effective management" under China's enterprise income tax
- The meaning of "place of effective management"
- The new tie-breaker-rule for companies according BEPS Action Point 6 : a (too) radical change?
- The notions of "beneficial ownership"and "place of effective management" in respect of a passive holding company
- The place of effective management
- The proposed tiebraker rule in OECD/G20 BEPS Action 6 : a critical examination of the possible motives and means, and a potential alternative
- The residence of a trust for South African income tax purposes
- The tax residence of companies
- Third state migration and corporate exit tax : fundamental lack of member states' legislation?
- Transfer of the place of effective management of a limited liability company
- Treaty residence of a company in a triangular situation : decision of the Supreme Court of 28 February 2001
- Trends in interpreting the personal scope of tax treaties
- UASC/CSL Ltd v DCIT : ITA No 5426/Mum/03
- Unnecessary and yet harmful : some critical remarks to the OECD note on the impact of the COVID-19 crisis on tax treaties
- Utflyttning av aktiebolag : en analys i ljuset av den internationella skatterätten och EU-rätten
- Verlegung der Geschäftsleitung einer deutschen Kapitalgesellschaft ins Ausland
- What makes a Dutch company Dutch? The evolution of US limitation-on-benefits provisions
- Who decides? Corporate residence: Laerstate BV v HMRC
- X (Investment Co) v State Secretary for Finance : No 16/03321
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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/2tZlWqGBN0E/" 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/2tZlWqGBN0E/">place of effective management</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Concept place of effective management
Copy and paste the following RDF/HTML data fragment to cite this resource
<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/2tZlWqGBN0E/" 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/2tZlWqGBN0E/">place of effective management</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
