Residence: Difference between revisions
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imported>Doug Williamson m (Spacing 20/8/13) |
imported>Doug Williamson m (Category added 8/10/13) |
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== See also == | == See also == | ||
* [[Domicile]] | * [[Domicile]] | ||
[[Category:Accounting,_tax_and_regulation]] |
Revision as of 09:23, 8 October 2013
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.