1. An examination of the role of the residence concept in tax law. (this aspect of the assignment requires you consider and communicate what function the concept of residence serves. We have discussed the need for a nexus in order to justify a state

| February 9, 2018

1. An examination of the role of the residence concept in tax law. (this aspect of the assignment requires you consider and communicate what function the concept of residence serves. We have discussed the need for a nexus in order to justify a state exercising its jurisdiction to tax, the ability to access DTAs etc. ) 2. A brief description of the operation of Article 4 OECD Model Tax Convention (OECD MTC) as it relates to both individuals and non-individuals. 3. An analysis of the extent to whi …

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