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Corporate Taxes › Foreign Corporations › Principal Place of Business

Cadwalader, Wickersham & Taft LLP

Pin-pointing Residence

Cadwalader, Wickersham & Taft LLP on

The identification of where a company is resident is a critical element in accessing the benefits of a double tax treaty. GE Financial Investments Limited (“GEFI Limited”) was a UK incorporated and tax resident company...more

Katten Muchin Rosenman LLP

Corporate Tax Residence: Another Chapter

Katten Muchin Rosenman LLP on

Another Case on Corporate Tax Residence: Why Does It Matter? - Corporate tax residence is an area of enduring enquiry and focus for HM Revenue & Customs (HMRC) in the UK. Development Securities (No.9) vs. HMRC [2017]...more

Eversheds Sutherland (US) LLP

Louisiana Court Rejects Imposition Of Franchise Tax Based On Ownership Of Partnership Interest

Eversheds Sutherland (US) LLP on

The Louisiana Court of Appeal reversed and remanded Bridges v. Polychim USA, Inc., No. 581,759 (La. Jud. Dist. Ct. Jan. 2, 2014) (unpublished), a case in which the trial court held that an out-of-state corporation was subject...more

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