Residence for Corporate Income Tax Purposes - General Report

<p>Residence is one of the most fundamental legal concepts for taxation. This general report aims to provide a better understanding of the function, meaning and role performed by the&nbsp;<span>concept in modern corporate income tax systems. A comprehensive assessment of the branch reports reveals a complex normative landscape shaped by globalisation and digitalisation and evolving legal concepts under a mist of indeterminacy. Regarding domestic law, there is considerable diversity, with divergent jurisdictional approaches, encompassing the interplay of incorporation, governance and other criteria and with a clear trend of expanding the scope of the concept. At the income tax treaty level, while most treaties still adhere to place of effective management as a tie-breaker, there is a progressive shift to the mutual agreement procedure (hereinafter MAP), which should be regarded with concern. Such a mechanism, as it prevents taxpayers from anticipating the tax consequences of their (often genuine and needed) behaviour, is particularly worrisome, taking into account that residence is often a trigger for worldwide taxation.</span></p> <p><span>The general report underscores the need for enhanced international cooperation and legislative reforms to address the challenges emphasised by globalisation and digitalisation, advocating for a nuanced balance between sovereignty and global tax fairness.</span></p> <p><span>Suggested citation</span></p> <p><span>1. Chicago (17th edition, Notes and Bibliography style)</span></p> <p>João Félix Pinto Nogueira, “Residence for Corporate Income Tax Purposes – General Report,” in Residence for Corporate Income Tax Purposes, ed. João Félix Pinto Nogueira, vol. 109A of Cahiers de Droit Fiscal International (Rotterdam: International Fiscal Association, 2025), 19–119.</p> <p><span>2. APA (7th edition)</span></p> <p>Nogueira, J. F. P. (2025). Residence for corporate income tax purposes: General report. In J. F. P. Nogueira (Ed.), Residence for corporate income tax purposes (Vol. 109A, pp. 19–119). Cahiers de Droit Fiscal International. International Fiscal Association (IFA).</p> <p><span>3. Bluebook (21st edition)</span></p> <p>João Félix Pinto Nogueira, Residence for Corporate Income Tax Purposes – General Report, in Residence for Corporate Income Tax Purposes 19, 19–119 (João Félix Pinto Nogueira ed., Cahiers de Droit Fiscal International, Vol. 109A, Int’l Fiscal Ass’n 2025).</p> <p><span>4. OSCOLA (4th edition)</span></p> <p><span>João Félix Pinto Nogueira, ‘Residence for Corporate Income Tax Purposes – General Report’ in João Félix Pinto Nogueira (ed), Residence for Corporate Income Tax Purposes (Cahiers de Droit Fiscal International, Vol 109A, IFA 2025) 19–119.</span></p> <p><span>Text reproduced with the kind consent of IFA, which owns the Copyrights.</span></p> <p><span>The full cahier is available at https://www.ifa.nl/ifa-cahiers/cahier-shop</span></p>