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

Carla De Pietro

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 proceeding › Chapter › Professional

Original language	English
Title of host publication	Battling Against Conduit Companies
Subtitle of host publication	The Luxottica Case
Editors	Marco Greggi
Publisher	Aracne Editrice
Pages	43 – 61
Number of pages	18
ISBN (Print)	9788854826748
Publication status	Published - 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

@inbook{31697d7b3eb0454ba8fe808406bf2ff9,

title = "Company tax residence: Determining the location of the central management and control and the place of effective management",

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 ",

author = "{De Pietro}, Carla",

year = "2009",

language = "English",

isbn = "9788854826748",

pages = "43 – 61",

editor = "Marco Greggi",

booktitle = "Battling Against Conduit Companies",

publisher = "Aracne Editrice",

}

TY - CHAP

T1 - Company tax residence

T2 - Determining the location of the central management and control and the place of effective management

AU - De Pietro, Carla

PY - 2009

Y1 - 2009

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

M3 - Chapter

SN - 9788854826748

SP - 43

EP - 61

BT - Battling Against Conduit Companies

A2 - Greggi, Marco

PB - Aracne Editrice

ER -