A Solution Rigged with Theoretical Problems – The RMLNLU Law Review Blog
By- Prabal Karthikheyan INTRODUCTION In India, the test for Corporate Tax Residency was initially based on the first while ‘Control and Management’ test (hereinafter ‘C&M test’), which was based on the ‘Central Control and Management’ in the UK. This test leaves the determination of the company’s residence to the place where the head and brain […]