- 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 agency for:
- Geoffrey Loomer
- Publication date:
- 2011
- Type of award:
- DPhil
- Level of award:
- Doctoral
- URN:
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uuid:1f515456-3d87-4942-9600-b9cfe73c6662
- Local pid:
- ora:11462
- Language:
- English
- Keywords:
- Subjects:
- Copyright holder:
- Geoffrey Loomer
- Copyright date:
- 2011
Thesis
Reformulating corporate residence: a coherent response to international tax avoidance
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Funding
+ Clarendon Fund, Oxford University Centre for Business Taxation
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