The concept of residence lies at the core of corporate income taxation. In domestic tax systems, the essential function of the residence concept is to subject r

The Law of Double Taxation Conventions Cross-border activities or transactions may trigger tax liability in two or more jurisdictions. In order to mitigate the

Over the past twenty years, foreign direct investments have spurred widespread liberalization of the foreign direct investment (FDI) regulatory framework. By op

Deals with issues and problems raised by residence of companies for tax purposes, including detailed analysis from a national viewpoint in selected European and