Merely because the Place of Effective management of an ...
Determining POEM: Intermediate Holding Company in India Doesn't Automatically Mean Subsidiaries' POEM is in India Too.
January 24, 2017
Circulars Income Tax
Merely because the Place of Effective management of an intermediate holding company is India the POEM of its subsidiaries shall not be taken to be in India. Each subsidiary has to be examined separately
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