Dual resident company: Difference between revisions
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'' Tax. '' | '' Tax. '' | ||
A company which as a consequence of alternative residence criteria such as incorporation or control, is deemed to be resident for tax purposes in two different jurisdictions. | A company which as a consequence of alternative residence criteria such as incorporation or control, is deemed to be resident for tax purposes in two different jurisdictions. | ||
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Also known as link companies. | Also known as link companies. | ||
== See also == | == See also == | ||
* [[Double taxation]] | * [[Double taxation]] | ||
* [[Resident]] | |||
[[Category:Accounting,_tax_and_regulation]] |
Latest revision as of 14:03, 13 May 2016
Tax.
A company which as a consequence of alternative residence criteria such as incorporation or control, is deemed to be resident for tax purposes in two different jurisdictions.
Such companies may be able to borrow or carry out other transactions on a tax efficient basis.
Also known as link companies.