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.