Thesis
Reformulating corporate residence: a coherent response to international tax avoidance
- Abstract:
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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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Funding
+ Clarendon Fund, Oxford University Centre for Business Taxation
More from this funder
Funding agency for:
Loomer, G
Bibliographic Details
- Publication date:
- 2011
- Type of award:
- DPhil
- Level of award:
- Doctoral
- Awarding institution:
- University of Oxford
Item Description
- Language:
- English
- Keywords:
- Subjects:
- UUID:
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uuid:1f515456-3d87-4942-9600-b9cfe73c6662
- Local pid:
- ora:11462
- Deposit date:
- 2015-05-15
Terms of use
- Copyright holder:
- Loomer, G
- Copyright date:
- 2011
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