Residence of enterprises determined by centre of economic interest through sustained production or property presence. Residence of Enterprises is determined by the enterprise's centre of economic interest: residency exists where the enterprise materially produces goods or services in the territory or owns land/buildings there, and where it maintains at least one production establishment intended to operate indefinitely or for a long period.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Residence of enterprises determined by centre of economic interest through sustained production or property presence.
Residence of Enterprises is determined by the enterprise's centre of economic interest: residency exists where the enterprise materially produces goods or services in the territory or owns land/buildings there, and where it maintains at least one production establishment intended to operate indefinitely or for a long period.
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