Residence - Revision history

imported>Doug Williamson: Expand for non-tax example.

2017-07-26T15:44:24Z

Expand for non-tax example.

← Older revision		Revision as of 15:44, 26 July 2017
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	''Tax.''		1.''Tax''

	For tax purposes, the main test for residence is the location of central management and control of the overall business.		For tax purposes, the main test for residence is the location of central management and control of the overall business.
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	In practice it is usually determined by the place where the directors meet.		In practice it is usually determined by the place where the directors meet.

			Residence (or non-residence) in a tax jurisdiction is important, because local tax authorities typically levy heavier tax burdens on taxpayers resident within their jurisdiction.


			2.

	~~Residence (~~or ~~non~~-~~residence) in~~ a ~~tax jurisdiction is important~~, ~~because local tax authorities typically levy heavier tax burdens on taxpayers resident within their jurisdiction~~.		A building - or part of a building - used as a home, rather than for business purposes or other non-domestic purposes.


	== See also ==		== See also ==
			* [[Controlled foreign company]]
	* [[Domicile]]		* [[Domicile]]
	* [[Jurisdiction]]		* [[Jurisdiction]]

imported>Doug Williamson: Delete link.

2016-11-02T16:09:11Z

Delete link.

← Older revision		Revision as of 16:09, 2 November 2016
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	* [[Domicile]]		* [[Domicile]]
	* [[Jurisdiction]]		* [[Jurisdiction]]
	* [[Money box company]]
	* [[POEM]]		* [[POEM]]
	* [[Tax inversion]]		* [[Tax inversion]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

imported>Doug Williamson: Add link.

2016-04-13T18:11:59Z

Add link.

← Older revision		Revision as of 18:11, 13 April 2016
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	* [[Money box company]]		* [[Money box company]]
	* [[POEM]]		* [[POEM]]
			* [[Tax inversion]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

imported>Doug Williamson: Add link.

2016-03-27T13:50:41Z

Add link.

← Older revision		Revision as of 13:50, 27 March 2016
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	* [[Domicile]]		* [[Domicile]]
	* [[Jurisdiction]]		* [[Jurisdiction]]
			* [[Money box company]]
	* [[POEM]]		* [[POEM]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

imported>Doug Williamson: Align with qualifications material.

2015-07-23T16:40:05Z

Align with qualifications material.

← Older revision		Revision as of 16:40, 23 July 2015
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	In practice it is usually determined by the place where the directors meet.		In practice it is usually determined by the place where the directors meet.


			Residence (or non-residence) in a tax jurisdiction is important, because local tax authorities typically levy heavier tax burdens on taxpayers resident within their jurisdiction.


	== See also ==		== See also ==
	* [[Domicile]]		* [[Domicile]]
			* [[Jurisdiction]]
	* [[POEM]]		* [[POEM]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

imported>Doug Williamson: Link with POEM page.

2015-05-24T09:28:27Z

Link with POEM page.

← Older revision		Revision as of 09:28, 24 May 2015
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	== See also ==		== See also ==
	* [[Domicile]]		* [[Domicile]]
			* [[POEM]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

imported>Doug Williamson: Category added 8/10/13

2013-10-08T09:23:54Z

Category added 8/10/13

← Older revision		Revision as of 09:23, 8 October 2013
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	== See also ==		== See also ==
	* [[Domicile]]		* [[Domicile]]

			[[Category:Accounting,_tax_and_regulation]]

imported>Doug Williamson: Spacing 20/8/13

2013-08-20T14:35:37Z

Spacing 20/8/13

← Older revision		Revision as of 14:35, 20 August 2013
Line 1:		Line 1:
	''Tax.''		''Tax.''
	For tax purposes, the main test for residence is the location of central management and control of the overall business. In practice it is usually determined by the place where the directors meet.
			For tax purposes, the main test for residence is the location of central management and control of the overall business.

			In practice it is usually determined by the place where the directors meet.


	== See also ==		== See also ==
	* [[Domicile]]		* [[Domicile]]

imported>Administrator: CSV import

2012-10-23T14:20:34Z

CSV import

New page

''Tax.''
For tax purposes, the main test for residence is the location of central management and control of the overall business. In practice it is usually determined by the place where the directors meet.

== See also ==
* [[Domicile]]