2008 OECD Model: Place of Effective Management — What One Can Learn from the History - In the 2008 Update of the OECD Model, the Commentary on Art. 4 (Residence) changed the meaning of "place of effective management", the corporate residence tie-breaker, by deleting the sentence that had been added in 2000. This suggests that there is considerable uncertainty about the meaning of the expression. ...
| Year of publication: |
2009
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|---|---|
| Authors: | Avery Jones, John F. |
| Published in: |
Bulletin for international taxation. - Amsterdam, ISSN 0007-4624, ZDB-ID 22171599. - Vol. 63.2009, 5-6, p. 183-186
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