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 are located and important decisions are being made. However, the problem of shell companies and tax evasion still seemed to persist owing to companies having certain isolated instances of control being able to evade tax by contending that the control did not rest wholly in



