Publication
Residence for corporate income tax purposes: general Report
| datacite.subject.sdg | 04:Educação de Qualidade | |
| datacite.subject.sdg | 16:Paz, Justiça e Instituições Eficazes | |
| datacite.subject.sdg | 17:Parcerias para a Implementação dos Objetivos | |
| dc.contributor.author | Nogueira, João | |
| dc.date.accessioned | 2025-10-20T10:15:33Z | |
| dc.date.available | 2025-10-20T10:15:33Z | |
| dc.date.issued | 2025-08-25 | |
| dc.description.abstract | 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. | eng |
| dc.identifier.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. | |
| dc.identifier.isbn | 9789083468204 | |
| dc.identifier.other | f47a715b-531d-4c3b-8940-0dcc38dd9a73 | |
| dc.identifier.uri | http://hdl.handle.net/10400.14/55387 | |
| dc.language.iso | eng | |
| dc.peerreviewed | yes | |
| dc.publisher | International Fiscal Association | |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-sa/4.0/ | |
| dc.subject | Corporate governance | |
| dc.subject | Corporate groups | |
| dc.subject | Corporate law | |
| dc.subject | International tax law | |
| dc.subject | Legal certainty | |
| dc.subject | Residence | |
| dc.subject | Resident | |
| dc.subject | Rule of law | |
| dc.subject | Taxation | |
| dc.subject | Taxation and migration | |
| dc.subject | Taxation and mobility | |
| dc.subject | Tax avoidance | |
| dc.subject | Tax competition | |
| dc.subject | Taxes | |
| dc.subject | Tax law | |
| dc.subject | Tax planning | |
| dc.subject | Transfer pricing | |
| dc.title | Residence for corporate income tax purposes: general Report | eng |
| dc.type | book part | |
| dspace.entity.type | Publication | |
| oaire.citation.endPage | 119 | |
| oaire.citation.startPage | 19 | |
| oaire.citation.volume | 109 | |
| oaire.version | http://purl.org/coar/version/c_970fb48d4fbd8a85 |
Files
Original bundle
1 - 1 of 1