This session considerws TR 2018/5 - Income Tax: Central Management and Control Test of Residency and PCG 2018/D3 - Income Tax: Central Management and Control Test of Residency: Identifying where a company's central management and control is located. It includes a discussion of the key aspects of this test as well as practical observations thereon.
Tax residency and central management & control
Author(s):
Harold Payne
Materials from this
session:
Details
- Published On:28 Nov 2018
- Took place at:Greenwoods & Herbert Smith Freehills
The material is copyright. Apart any fair dealing for the purpose of private study,
research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
Tags
2018
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