Law library · Sierra Leone · The Income Tax Act, 2000
Section 12: Resident company.
Status not yet checkedThe Income Tax Act, 2000, Sierra Leone
(1) A company is a resident company if it—
a) is incorporated or formed under the laws of Sierra Leone;
b) has its effective management and control in Sierra Leone; or
c) undertakes the majority of its operations in Sierra Leone.
(2) A branch in Sierra Leone of a non-resident company is deemed to be a separate person which is a resident
company.
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