View source for POEM

''Corporate tax - international''.

'''P'''lace '''o'''f '''E'''ffective '''M'''anagement.

The place where effective management and control of a taxable corporate body is carried out, for the purposes of the OECD model tax convention.


== See also ==
* [[Organisation for Economic Co-operation and Development]]
* [[OECD model tax convention]]
* [[Permanent establishment]]
* [[Profit shifting]]
* [[Residence]]

[[Category:Accounting,_tax_and_regulation]]