POEM: Difference between revisions
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imported>Doug Williamson (Link with Permanent establishment page.) |
imported>Doug Williamson m (Speech marks to make clearer.) |
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''Tax'' | ''Tax'' | ||
Place of Effective Management. | '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. | The place where effective management and control of a taxable corporate body is carried on, for the purposes of the OECD model tax convention. | ||
Revision as of 10:53, 17 December 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.
