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Showing 1 to 2 of 2 for “"dual residence"”.
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Barns röster om växelvis boende. Vardagsliv, familjepraktiker och nära relationer
… have changed significantly in many societies. Dual residence, where children live across two households spending equal amounts of time with each parent, is particularly common in Sweden. Despite the dramatic increase in dual residence in Sweden, knowledge from children’s point of view is …
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Practical challenges in applying The Place of Effective Management Test for Tax Residency in the context of South Africa's Headquarter Company Regime
… 4 of the OECD Model expressed that a non-individual ‘shall be deemed to be a resident only of the State in which the “place of effective management” is situated.' In 2017, the term ‘POEM' was abandoned, and the revised 2017 OECD Model now expresses that ‘the competent authorities of the …