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.
De Pietro, Carla. / Company tax residence : Determining the location of the central management and control and the place of effective management. Battling Against Conduit Companies: The Luxottica Case. editor / Marco Greggi. Aracne Editrice, 2009. pp. 43 – 61
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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. Aracne Editrice, pp. 43 – 61.

Company tax residence : Determining the location of the central management and control and the place of effective management. / De Pietro, Carla.

Battling Against Conduit Companies: The Luxottica Case. ed. / Marco Greggi. Aracne Editrice, 2009. p. 43 – 61.

Research output: Chapter in Book/Report/Conference proceedingChapterProfessional

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 -

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