Corporate Residence and International Taxation
Author | : Robert Couzin |
Publisher | : IBFD |
Total Pages | : 295 |
Release | : 2002 |
ISBN-10 | : 9789076078489 |
ISBN-13 | : 9076078483 |
Rating | : 4/5 (89 Downloads) |
Download or read book Corporate Residence and International Taxation written by Robert Couzin and published by IBFD. This book was released on 2002 with total page 295 pages. Available in PDF, EPUB and Kindle. Book excerpt: Analysis of the case law test for corporate residence, developed mainly in the United Kingdom beginning in the 19th century, the residence definition adopted in the OECD Model Convention and some of its more common variants, and Canadian domestic statutory provisions.