POEM: Difference between revisions

From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson
(Link with Residence page.)
imported>Doug Williamson
(Link with OECD model tax convention page.)
Line 8: Line 8:
== See also ==
== See also ==
* [[Organisation for Economic Co-operation and Development]]
* [[Organisation for Economic Co-operation and Development]]
* [[OECD model tax convention]]
* [[Permanent establishment]]
* [[Permanent establishment]]
* [[Profit shifting]]
* [[Profit shifting]]

Revision as of 09:34, 24 May 2015

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.


See also