European Union - The Impact of a Corporate Governance System on the Place of Effective Management Concept in Spain, France, the United Kingdom, the Netherlands, Germany and Italy – Part 1
- European Union
- F.P.G. Pötgens; P. van, Os; I. Mensing; G. Canalejo Lasarte; D. López Pombo; M. Scheifele; G. Wagner; S. Luder; E. Milliner; P.-H. Durand; A. Robert; A. Dony; A. Silvestri; L. Lancellotti
- European Taxation, 2014 (Volume 54), No 9
- 8 August 2014
This article discusses the impact of a corporate governance system on the place of effective management concept. In Part 1, the authors outline how six different European states determine, under their respective domestic laws, the place of effective management of a multinational company with either a one-tier or a two-tier board. Part 2, which will be published in European Taxation 10 (2014), looks at how they interpret the term "place of effective management" as used in tax treaties based on the OECD Model under both board structures.