• Rules that determine the particular country of residence

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    In some cases, it is necessary to determine whether a company is treated as a resident of a particular unlisted country - for example, for determining the active income test.

    A company is treated as a resident of a particular unlisted country if:

    • the company is treated as resident under a tax law of the unlisted country, and
    • the company is not treated as resident of any other unlisted country under the tax law of that country.

    If a company is treated as a resident of more than one unlisted country under the tax laws of those countries and is incorporated in one of those countries, it is treated as resident in the country of incorporation.

    If a company is not treated as a resident under the tax law of any unlisted country, it will be a resident of the unlisted country in which its management and control is solely or principally located.

    If a company is not treated as a resident under the tax law of any unlisted country and does not have its central management and control solely or principally in an unlisted country, it will be a resident of the unlisted country in which it is incorporated.

    Last modified: 05 Dec 2006QC 18000