POEM: Difference between revisions
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imported>Doug Williamson m (changed 'carried on' to 'carried out') |
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''Tax'' | ''Tax'' | ||
'''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. | 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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* [[Permanent establishment]] | * [[Permanent establishment]] | ||
[[Category: | [[Category:Accounting,_tax_and_regulation]] | ||
Revision as of 16:54, 17 December 2013
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.
