POEM

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Revision as of 11:03, 19 November 2013 by imported>Doug Williamson (Create the page. Source: ACT Corporate Tax reading 3.1.1 p11, 1 October 2013.)
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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

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