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RESIDENCE STATUS FOR COMPANY AND BODY OF PERSONS
A Coggle Diagram about RESIDENT V NON RESIDENT, MANAGEMENT AND CONTROL, FACTORS NOT RELEVANT FOR DETERMINATION OF 'MANAGEMENT AND CONTROL', LEGISLATION (company/body of person and hindu joint family), DUAL RESIDENCE (The Swedish Central Railway Company Ltd v Thompson (9 TC 342) (HL) and Union Corporation Ltd v Commissions of Inland Revenue (34 TC 207) (HL)), INLAND REVENUE'S APPROACH, CASE LAW (Re P Ltd (1953)SBVIII (1) , RESIDENCE STATUS OF BRANCH OF FOREIGN CO. IN MSIA , IRB PRACTICES (company which requires a confirmation of its residence status may apply the “ CERT OF RESIDENCE” Tax residence status can be easily confirmed based on its prior years’ tax return (FORM C) and the evidence of its BOD meetings held in prior years.) and PRESUMPTION ON CONTINUANCE OF RESIDENCE STATUS-section 8(2)