POEM: Difference between revisions
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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 11:00, 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.
