"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
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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