Search for: "U. S. v. Gaar*#" Results 1 - 3 of 3
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1 Sep 2010, 5:28 am
The test for determining residence has been altered and made broader. 'Place of effective management' is defined under cl. 314(192) to mean either the place where the Board/executive directors of a company make their decisions or, in a case where the board of directors routinely approve the commercial and strategic decisions made by the executive directors or officers of the company, the place where such executive directors or officers of the company performtheir functions.'Indian… [read post]
15 Dec 2010, 4:27 pm by Graham Purse
The effect of the GAAR has been muted by an “excessively literal interpretation” of tax legislation.27 V. [read post]