The Main Criteria for Determining Tax Residency of Organizations: International Approach
https://doi.org/10.17803/1994-1471.2017.78.5.190-197
Abstract
This article examines the characteristics of determining tax residency, prevailing in international practice. Based on the analysis of court cases the article explains the basic criteria for determining tax residency, in particular the following criteria: the place of the central management and control (the common law test for corporate residence); the place of incorporation (place of incorporation); the place of effective management and control (place of effective management).
About the Authors
T. E. Rozhdestvenskaya
Kutafin Moscow State Law University (MSAL)
Russian Federation
Russian Federation
E. A. Guznova
MGIMO
Russian Federation
Russian Federation
References
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Review
For citations:
Rozhdestvenskaya T.E., Guznova E.A. The Main Criteria for Determining Tax Residency of Organizations: International Approach. Actual Problems of Russian Law. 2017;(5):190-197. (In Russ.) https://doi.org/10.17803/1994-1471.2017.78.5.190-197
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