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Determination of the residence it is a fundamental issues of international tax law appeared by the end of the 19 century. ‘Corporate residence’ in terms of Article 4(1) of the OECD MC is fundamental to the application of the provision of the double tax treaties to establish the minimum nexus for taxing a person or a company in its own territory known as the residence principle. However, when it comes to the interpretation of the residence and defying it for tax purposes the concept “place of effective management” goes further into the Article 4(3) of the OECD MC aiming to solve the dual residence problems which may arise on domestic law by virtue of Article 4(1) OECD MC.

The definition of a 'place of effective management' at article 4 paragraph 3 of the 2014 OECD Model Tax Convention