Deep discount issue and POEM: Difference between pages

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An issue of securities at a large discount to their par value.
''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.




== See also ==
== See also ==
* [[Market value]]
* [[Organisation for Economic Co-operation and Development]]
* [[Par]]
* [[Permanent establishment]]
* [[Security]]
* [[Shallow discount bond]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Taxation]]
[[Category:The_business_context]]

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.


See also