Focused expertise.
Practical outcomes.
Area 02 / 10
We assess where an entity's management and key decisions take place and how the relevant residence rules may apply. The work reviews governance arrangements and supporting evidence, including potential dual-residence questions; incorporation alone may not settle the analysis.
Discuss this matter Explore the scopeAdvice shaped around your business
One of 10 areas in this practice
Grounded in your transactions and records
The service brief / 02
Every assignment starts with your records, transactions and the question that needs answering.
Back to International Tax
We assess where an entity's management and key decisions take place and how the relevant residence rules may apply. The work reviews governance arrangements and supporting evidence, including potential dual-residence questions; incorporation alone may not settle the analysis.
We examine where board and shareholder decisions are genuinely made - meeting locations, who attends, where the agenda is set and where strategic matters are decided - and map that against the residence tests that matter for your entities. Where practice creates risk, we recommend governance changes and the evidence trail that should exist going forward.
A residence assessment with governance findings, risk analysis and an evidence-maintenance protocol.
Clear analysis. Practical next steps.Practice context
Your next step
Tell us about your tax residence and place of effective management requirements. We will outline the scope and next steps.