Shifting the 'place of effective management' offshore: a comparison of the 'exit tax' provisions applicable to companies migrating from South Africa, Canada and EU member states
Australia: Puppet Boards – Where is Central Management and Control Exercised and Where is the Place of Effective Management?
The Impact of a Corporate Governance System on the Place of Effective Management Concept in Spain, France, the United Kingdom, the Netherlands, Germany and Italy – Part 1