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The Standard of “Place of Effective Management” to Qualify as a Domestic Corporation under the Corporate Tax Act - Reasonable Incorporation of the Standard of Commentary on Article 4 Paragraph 3 of OECD Model Tax Convention -

Chang Lee

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Key concepts: Paragraph, Corporation, Accounting, Business, Law and economics, Corporate tax, Political science, Economics

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The Standard of “Place of Effective Management” to Qualify as a Domestic Corporation under the Corporate Tax Act - Reasonable Incorporation of the Standard of Commentary on Article 4 Paragraph 3 of OECD Model Tax Convention - — Research Paper | ScholarLens