POEM: Difference between revisions
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imported>Doug Williamson (Make branding consistent, link with Profit shifting page.) |
imported>Doug Williamson (Link with Residence page.) |
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* [[Permanent establishment]] | * [[Permanent establishment]] | ||
* [[Profit shifting]] | * [[Profit shifting]] | ||
* [[Residence]] | |||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
Revision as of 09:29, 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.
