In determine Corporate Tax Residency most advanced countries use place of effective management, sometimes along with the place of incorporation as a criterion for defining the residence of a company. This article aims to analyze the tests that are used to determine corporate tax residency in...

A vibrant and effective competition law framework is essential for the growth of any economy. It helps in regulating a fair market devoid of any anti-competitive practices that cause harm to the customers as well as the business. Competition law is an essential tool to maintain balance in the...

In determine Corporate Residency most advanced countries use the place of effective management, sometimes along with the place of incorporation, as the criterion for defining the residence of a company, the United States uses the place of incorporation as the sole criterion. This formalistic and...