La residence fiscale des personnes morales en droit britannique
Institution:
Paris 11Disciplines:
Directors:
Abstract EN:
The recent changes in the definition of residence of companies for tax purposes can be analysed as resulting from the inadequacy between the traditional case law test of residence and the progressive increase in the weight of statute in uk tax law to counteract various abuses. This trend is not however restricted to the concept of residence and concerns the overall uk tax system; the adoption of a statutory definition of residence merely reflecting it.
Abstract FR:
Les changements recents introduits par rapport a la notion de residence fiscale de societes peuvent etre envisages comme le produit de l'inadequation entre le "test" de residence jurisprudentiel et l'importance croissante de la legislation en droit fiscal britannique en reponse a certains abus. Cette tendance ne touche pas cependant exclusivement le concept de residence mais concerne l'ensemble du systeme fiscal britannique; l'adoption d'une definition de la residence par le legislateur n'en etant que le reflet.