Residence of enterprises determines resident unit status based on centre of economic interest and sustained production operations. An enterprise is a resident unit when its centre of economic interest is in the territory, shown by significant production of goods or services there or ... Summary
Residence of enterprises determines resident unit status based on centre of economic interest and sustained production operations.
An enterprise is a resident unit when its centre of economic interest is in the territory, shown by significant production of goods or services there or by owning land or buildings; it must maintain at least one production establishment and intend to operate it indefinitely or for a long period.
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