POEM: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson (Make branding consistent, link with Profit shifting page.) |
imported>Doug Williamson (Expand heading.) |
||
| (2 intermediate revisions by the same user not shown) | |||
| Line 1: | Line 1: | ||
'' | ''Corporate tax - international''. | ||
'''P'''lace '''o'''f '''E'''ffective '''M'''anagement. | '''P'''lace '''o'''f '''E'''ffective '''M'''anagement. | ||
| 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]] | ||
* [[Residence]] | |||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
Latest revision as of 12:13, 28 November 2017
Corporate tax - international.
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.
