Corporate Tax Residence and the Case of Economic Substance

Corporate tax residence is currently a hot topic all over the world, as all countries seek to maximise tax receipts during the current difficult economic times. We have noticed an increase in corporate tax residency challenges in recent years in terms of both the number of challenges and their severity followed by a number of Governments around the world. In this publication we shall briefly analyse some of the key concepts of Corporate Tax Residence and offer suggestions on how these can be shielded.