central management and control

"Central management and control" refers to the highest level of oversight, usually as exercised by the board, rather than day-to-day management.

The organization's affiliated centers had initially been largely autonomous and self-regulating, but towards the late-1970's were increasingly subject to central management and control."

However, a company cannot rely upon the right of establishment to transfer its central management and control (broadly, the place where board meetings take place) to another member state.

The Cruzer Enterprise is compatible with Central Management and Control (CMC) server software.

Central Management and Control (CMC) Brochure (PDF)

Irish tax law provides that a company is tax resident where its central management and control is located, not where it is incorporated, so that it is possible for the first Irish company not to be tax resident in Ireland.

Developed by SanDisk Enterprise, Central Management and Control (CMC) is enterprise data management software that enables information technology (IT) divisions to centrally manage Cruzer Enterprise secure USB drives in the corporate sector.

A company is resident in the UK if it is UK-incorporated or if its central management and control are in the UK (although in the former case a company could be resident in another jurisdiction in certain circumstances where a tax treaty applies).

A company is generally treated as resident in the United Kingdom for tax purposes if it is incorporated in the United Kingdom or, if the company is not incorporated in the United Kingdom, if its central management and control are exercised in the United Kingdom.