POEM

From ACT Wiki
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.)
(diff) ← Older revision | Latest revision (diff) | Newer revision → (diff)
Jump to navigationJump to search

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

Retrieved from ‘https://wiki-dev.treasurers.org/w/index.php?title=POEM&oldid=36229’