Central management and control

Tax Glossary Definition

Central management and control

Central Management and Control – This term refers to the location where a company’s highest-level strategic and managerial decisions are formulated and overseen. It identifies the jurisdiction from which the company is effectively directed and managed and is often used as a determining factor in establishing the company’s tax residency under various national tax frameworks.

Example: If a corporation is registered in Country A but its board convenes and makes its principal decisions in Country B, the company’s central management and control may be regarded as residing in Country B.

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