1. The Concept of Corporate Residence
EATLP 2017 Congress ”Corporate Tax Residence and Mobility“ in Lodz
Prof. Roland Ismer
Friedrich-Alexander-University Erlangen-Nuremberg (FAU)
Chair for Tax Law and Public Law
2 June 2017

2. Contents Introduction Corporate Residence under Civil Law
Corporate Residence under Domestic Tax Law
Corporate Residence under International Tax Law and European Tax Law
Conclusion and Outlook
The Concept of Corporate Residence
2 June 2017

3. Thank you for your attention!
Contact details
Roland Ismer
Friedrich-Alexander-University Erlangen-Nuremberg (FAU)
Chair for Tax Law and Public Law
Lange Gasse 20
90403 Nuremberg
The Concept of Corporate Residence
2 June 2017