Under Luxembourg's domestic law a company is regarded as
resident in Luxembourg if it is incorporated in Luxembourg, founded
under Luxembourg law or if its principal place of management is
located in Luxembourg.
The place of the central management and control of a
company's business for the purposes of determining its residence
under United Kingdom domestic law is not necessarily the same as
the location of its `place of effective management' for the
purposes of the double taxation agreement. For a discussion of the
distinction between these two terms see ITH348.
