POEM: Difference between revisions
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imported>Doug Williamson No edit summary |
imported>Doug Williamson (Make branding consistent, link with Profit shifting page.) |
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''Tax'' | ''Tax''. | ||
'''P'''lace '''o'''f '''E'''ffective '''M'''anagement. | '''P'''lace '''o'''f '''E'''ffective '''M'''anagement. | ||
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* [[Organisation for Economic Co-operation and Development]] | * [[Organisation for Economic Co-operation and Development]] | ||
* [[Permanent establishment]] | * [[Permanent establishment]] | ||
* [[Profit shifting]] | |||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
Revision as of 10:32, 27 November 2014
Tax.
Place of Effective Management.
The place where effective management and control of a taxable corporate body is carried out, for the purposes of the OECD model tax convention.
