Management discussion and analysis and POEM: Difference between pages

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.

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-(MD & A). ''US Financial reporting''.
+''Tax''.
-A narrative report, which may also contain numerical tables and other analysis, required for a company reporting under US SEC rules.
+'''P'''lace '''o'''f '''E'''ffective '''M'''anagement.
+The place where effective management and control of a taxable corporate body is carried out, for the purposes of the OECD model tax convention.
-Similar to the Business review under UK (and other jurisdictions) financial reporting.
 == See also ==
-* [[Business review]]
+* [[Organisation for Economic Co-operation and Development]]
+* [[Permanent establishment]]
+* [[Profit shifting]]
+* [[Residence]]
+[[Category:Accounting,_tax_and_regulation]]