Words and Phrases - "central management and control"

a
82
b
44
c
75
d
50
e
37
f
31
g
17
h
13
i
71
j
2
k
2
l
30
m
51
n
25
o
38
p
79
q
2
r
73
s
85
t
44
u
14
v
8
w
20
y
2
“
1

Bywater Investments Ltd. v Commissioner of Taxation; Hua Wang Bank Berhad v Commissioner of Taxation, [2016] HCA 45

Summary Under
Tax Topics - Income Tax Act - Section 2 - Subsection 2(1)
place of directors’ meeting given little weight if they are not the true decision makers

All but one of the directors of three appellants were resident in Switzerland, with all the directors’ meeting being held in Switzerland. The...

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Words and Phrases
central management and control