Restoring the place of effective management as a tiebreaker rule for corporate residence

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Restoring the place of effective management as a tiebreaker rule for corporate residence

Articulating an optimal global standard for determining corporate residency for tax purposes is notoriously difficult, especially given the competing theories underpinning corporate taxation. However, exploring this topic is key when considered against the backdrop of an unprecedented and intens...

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Bibliographic Details
Main Authors:	Allen, Christina, Wilson-Rogers, Nicole, Pinto, Dale
Format:	Journal Article
Published:	2022
Online Access:	http://hdl.handle.net/20.500.11937/90523

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