International Tax Handbook - ITHCONT3

International Tax Handbook: Contents

COMPANY RESIDENCE. THE LAW

ITH300Company residence: the law: basic residence rule
ITH301+The nature of a company. Company Law
ITH309+Incorporation and residence in the early days
ITH314+The true meaning of residence. 'De Beers'
ITH316+The legal power to manage and control
ITH323Company residence: legal control overridden: Unit Construction
ITH327Company residence: difficulties: central management/control test
ITH328+Looking at the command structure
ITH334+What is the reality?
ITH338+Dual residence - Domestic Law
ITH343+Case V trade if central management and control here?
ITH347+Proposed new management test
ITH350Company residence: first Statement of Practice
ITH356+The incorporation rule
ITH360Company residence: second Statement of Practice
ITH365+The incorporation rule and Treaty Non-Residents
ITH371Company residence: European company




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