Place of effective management” is defined in the Act to mean a place where key management and commercial decisions that are necessary for the conduct of the business of an entity as a whole are, in substance, made.
PLACE OF EFFECTIVE MANAGEMENT (POEM)
RESIDENTIAL STATUS FOR COMPANIES-CHANGE IN DEFINITION
STEPS FOR DETERMINATION OF POEM
HEAD OFFICE &DETERMINATION OF HEAD OFFICE LOCATION
DOCUMENTATION CHECKLIST – INCLUSIVE
