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


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

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