Draft Guiding Principles for determination of Place of Effective Management (POEM) of a Company

F. No. 142/11/2015-TPL Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes Dated: 23rd December, 2015 Subject: – Draft Guiding Principles for determination of Place of Effective   Management (POEM) of a Company. Section 6(3) of the Income-tax Act, 1961, prior to  its amendment by the Finance Act, 2015, provided that…