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Thesis

Reformulating corporate residence: a coherent response to international tax avoidance

Abstract:

This thesis analyzes the concept of corporate residence, with particular reference to the law in the UK and Canada. It explores why corporate residence is relevant in tax policy, how corporate residence is understood in law, and how revenue authorities respond to the use and alleged 'abuse' of residence rules. Part I argues that the residence of taxpayers generally (individual or corporate) remains a relevant factor in international tax design, that taxation of corporations on the basis of...

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Institution:
University of Oxford
Research group:
Oxford University Centre for Business Taxation
Oxford college:
Merton College
Department:
Social Sciences Division - Faculty of Law
Role:
Author

Contributors

Role:
Supervisor
Publication date:
2011
Type of award:
DPhil
Level of award:
Doctoral
URN:
uuid:1f515456-3d87-4942-9600-b9cfe73c6662
Local pid:
ora:11462

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