However, if the Articles of Association provide for any other body to manage and control the company, such as the shareholders or an "investment committee", then the tax residency will be wherever such body is resident.
Look at item three in the list at your link: "There is no statutory definition of 'management' and 'control'." To my mind, that makes the law pretty vague. Your question really is "What do these people mean by the terms 'manage' and 'control'?" There is no answer to that.
I would say that the difference in general is something like you hire and fire and assign work and such in managing, a
In simpler terms, manage and control are overlapping terms; this is a common part of communication in any language. We use reiteration and redundance to clarify the points we wish to make and negotiate meaning.