The Resource Place of effective management : finding guidelines in case law

Place of effective management : finding guidelines in case law

Label
Place of effective management : finding guidelines in case law
Title
Place of effective management : finding guidelines in case law
Creator
Subject
Language
eng
Summary
The concept 'place of effective management' (POEM) is used in many States around the world. Yet the meaning of this concept remains somewhat ambiguous. It is important to establish where an entity is effectively managed, since many States still use the POEM as one of the criteria to determine residence in terms of their domestic legislation. Furthermore, the POEM is still relevant in several double taxation treaties, even after the changes to the OECD Model Tax Convention and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). This article critically analyses significant judgments from the United Kingdom, South Africa, Canada and Australia. From these judgments, a set of guidelines to determine an entity's POEM is compiled. These guidelines may assist both taxpayers and tax administrators in the application of the concept of the POEM to a new set of facts
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 48 (2020), no. 2 ; p. 195-217
http://library.link/vocab/creatorName
du Plessis, I
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • place of effective management
  • central management and control
  • residence
  • director
  • trust
  • tax treaty
  • case law
Label
Place of effective management : finding guidelines in case law
Instantiates
Publication
Label
Place of effective management : finding guidelines in case law
Publication

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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