Residence: Difference between revisions

From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson
m (Category added 8/10/13)
imported>Doug Williamson
(Link with POEM page.)
Line 8: Line 8:
== See also ==
== See also ==
* [[Domicile]]
* [[Domicile]]
* [[POEM]]


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

Revision as of 09:28, 24 May 2015

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