2008 OECD Model: Place of Effective Management — What One Can Learn from the History - In the 2008 Update of the OECD Model, the Commentary on Art. 4 (Residence) changed the meaning of "place of effective management", the corporate residence tie-breaker, by deleting the sentence that had been added in 2000. This suggests that there is considerable uncertainty about the meaning of the expression. ...
Year of publication: |
2009
|
---|---|
Authors: | Avery Jones, John F. |
Published in: |
Bulletin for international taxation. - Amsterdam, ISSN 0007-4624, ZDB-ID 22171599. - Vol. 63.2009, 5-6, p. 183-186
|
Saved in:
Saved in favorites
Similar items by person
-
Tax havens and measures against tax evasion and avoidance in the EEC
Avery Jones, John F., (1974)
-
United Kingdom: taxation of non-resident companies and offshore trusts : tax planning implications
Jones, John F. Avery, (1991)
-
International: the non-discrimination article in tax treaties
Jones, John F. Avery, (1991)
- More ...