Residence for corporate income tax purposes: general Report

Nogueira, João

http://hdl.handle.net/10400.14/55387

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Authors

Nogueira, João

Abstract(s)

Residence is one of the most fundamental legal concepts for taxation. This general report aims to provide a better understanding of the function, meaning and role performed by the concept in modern corporate income tax systems. A comprehensive assessment of the branch reports reveals a complex normative landscape shaped by globalisation and digitalisation and evolving legal concepts under a mist of indeterminacy. Regarding domestic law, there is considerable diversity, with divergent jurisdictional approaches, encompassing the interplay of incorporation, governance and other criteria and with a clear trend of expanding the scope of the concept. At the income tax treaty level, while most treaties still adhere to place of effective management as a tie-breaker, there is a progressive shift to the mutual agreement procedure (hereinafter MAP), which should be regarded with concern. Such a mechanism, as it prevents taxpayers from anticipating the tax consequences of their (often genuine and needed) behaviour, is particularly worrisome, taking into account that residence is often a trigger for worldwide taxation. The general report underscores the need for enhanced international cooperation and legislative reforms to address the challenges emphasised by globalisation and digitalisation, advocating for a nuanced balance between sovereignty and global tax fairness.

Keywords

Corporate governance Corporate groups Corporate law International tax law Legal certainty Residence Resident Rule of law Taxation Taxation and migration Taxation and mobility Tax avoidance Tax competition Taxes Tax law Tax planning Transfer pricing

URI

http://hdl.handle.net/10400.14/55387

Citation

Nogueira, J. (2025). Residence for corporate income tax purposes: general Report. In J. F. P. Nogueira (Ed.), Cahiers de droit fiscal international: residence for corporate income tax purposes (Vol. 109, pp. 19-119). International Fiscal Association.