POEM: Difference between revisions
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imported>Doug Williamson (Link with Residence page.) |
imported>Doug Williamson (Expand heading.) |
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'' | ''Corporate tax - international''. | ||
'''P'''lace '''o'''f '''E'''ffective '''M'''anagement. | '''P'''lace '''o'''f '''E'''ffective '''M'''anagement. | ||
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== 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]] | ||
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.
