Company tax residence
Company tax residence
Il capitolo analizza, seguendo un metodo comparativo, l'applicazione dei criteri di collegamento societari nell'interpretazione giurisprudenziale di diversi Stati, sia di tradizione di common law che di tradizione di civil law, valutandone anche la coerenza con il Commentario al Modello OCSE di Convezione contro le doppie imposizioni.
- Tilburg University Netherlands
- Alma Mater Studiorum University of Bologna Italy
Place of Effective Management, tie breaker rules, RESIDENZA FISCALE; place of effective management; central management and control; INCORPORATION, OECD Model Convention, avoidance double taxation, Company Tax Residence, Central Management and Control, double taxation, double residence
Place of Effective Management, tie breaker rules, RESIDENZA FISCALE; place of effective management; central management and control; INCORPORATION, OECD Model Convention, avoidance double taxation, Company Tax Residence, Central Management and Control, double taxation, double residence
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