shopping_cart

Your shopping cart is empty

Tax residency & central management & control

Published on 28 Nov 2018 | Took place at Greenwoods & Herbert Smith Freehills, WA

This session considerws TR 2018/5 – Income Tax: Central Management and Control Test of Residency and PCG 2018/D3 – Income Tax: Central Management and Control Test of Residency: Identifying where a company’s central management and control is located. It includes a discussion of the key aspects of this test as well as practical observations thereon.

Individual sessions

Tax residency and central management & control

Author(s):  Harold Payne

This presentation covers:

  • concept of residency
  • central management & control journey
  • Commissioners response – TR 2018/5 & PCG 2018/D3
  • practical considerations.
Materials from this session: