Definition of Place of Effective Management (POEM)

As you all Know POEM is Introduced in Direct Tax Code,
In DTC the company having Place of Effective Management in India would be treated as Resident of India.

1) Place Where Board of Director or Executive Directors Take Decision.

2) Where the board of directors routinely approve the commercial and strategic decisions made by the executive directors or officers of the company, the place where such executive directors or officers of the company perform their functions


CAN YOU THINK WHAT DRASTIC CHANGE WOULD IT CREATE ! LETS DISCUSS ! 




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