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Place of Effective Management In India – A Detailed Analysis

May 8, 2019[2019] 105 taxmann.com 94 (Article)
The term “Place of Effective Management’ (POEM) had already been in existence in the Income Tax Act, 1961 ('The Act') for the purpose of application of special provisions for taxing shipping companies based on their POEM. However, the usage of the concept for the purpose of determination of residence of a foreign company was first introduced in Direct Tax Code 2010.
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