POEM: Difference between revisions
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imported>Doug Williamson (Create the page. Source: ACT Corporate Tax reading 3.1.1 p11, 1 October 2013.) |
imported>Doug Williamson (Link with Permanent establishment page.) |
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== See also == | == See also == | ||
* [[Organisation for Economic Co-operation and Development]] | * [[Organisation for Economic Co-operation and Development]] | ||
* [[Permanent establishment]] | |||
[[Category:Taxation]] | [[Category:Taxation]] | ||
Revision as of 11:08, 19 November 2013
Tax
Place of Effective Management.
The place where effective management and control of a taxable corporate body is carried on, for the purposes of the OECD model tax convention.
