Company tax residence: Determining the location of the central management and control and the place of effective management

Research output: Chapter in Book/Report/Conference proceedingChapterProfessional

Original languageEnglish
Title of host publicationBattling Against Conduit Companies
Subtitle of host publicationThe Luxottica Case
EditorsMarco Greggi
PublisherAracne Editrice
Pages43 – 61
Number of pages18
ISBN (Print)9788854826748
Publication statusPublished - 2009

Keywords

  • Company Tax Residence, Central Management and Control, Place of Effective Management, OECD Model Convention, double taxation, double residence, avoidance double taxation, tie breaker rules

Cite this

De Pietro, C. (2009). Company tax residence: Determining the location of the central management and control and the place of effective management. In M. Greggi (Ed.), Battling Against Conduit Companies: The Luxottica Case (pp. 43 – 61). Aracne Editrice.