This is a freeview 'At a glance' guide to company residence and how it is viewed by the courts.

The established test for company non-residence has evolved as modern working practices have changed.

In the global economy business can be conducted on a smart phone, tablet or computer from anywhere in the world. It is also quite easy to track the location of a sender of any electronic communication or text. 

Businesses who are keen to stay offshore should have clearly defined policies in place to determine how and when their management business is conducted. 

Useful guides on this topic

Permanent establishment & residence
What are the rules for determining a company's country of residence? What is central management and control? When does a company create a permanent establishment in another country?

Certificate of residence
Certificates of residence are often needed to ensure that double tax relief or treaty relief is accepted by a country in respect of particular income or profits.

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