The blog details "Place of Effective Management" (POEM) under India's Income Tax Act, defining how foreign companies' residency is determined based on key management decisions, business activities, and asset locations, emphasizing substance over form in assessments. Also read- https://companiesnext.com/blog/place-of-effective-management-poem
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Place of Effective Management (POEM)

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The blog details "Place of Effective Management" (POEM) under India's Income Tax Act, defining how foreign companies' residency is determined based on key management decisions, business activities, and asset locations, emphasizing substance over form in assessments. Also read- https://companiesnext.com/blog/place-of-effective-management-poem

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