"It's the vibe of the thing": Esquire Nominees (re) considered by the High Court
Dabner, Justin (2016) "It's the vibe of the thing": Esquire Nominees (re) considered by the High Court. CCH Tax Week, 2016 (47). pp. 1-3.
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Abstract
The High Court has revisited the concept of corporate residence for tax purposes and challenged the conventional wisdom that previous authorities had applied a form over substance approach to determining residency.
| Item ID: | 46531 |
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| Item Type: | Article (Non-Refereed Research) |
| ISSN: | 1320-9426 |
| Keywords: | tax, corporate residence, Esquire Nominees, Bywater Investments |
| Date Deposited: | 19 Jan 2017 01:02 |
| FoR Codes: | 18 LAW AND LEGAL STUDIES > 1801 Law > 180125 Taxation Law @ 100% |
| SEO Codes: | 94 LAW, POLITICS AND COMMUNITY SERVICES > 9499 Other Law, Politics and Community Services > 949999 Law, Politics and Community Services not elsewhere classified @ 100% |
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