Place of Effective Management - a New concept of determining Tax residency

CA Ankit mangla | Last updated: 28 December 2015

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Place of Effective Management- a New concept of determining Tax residency Introduction As per OECD model Convention, For the purposes of this Convention, the term resident of a Contracting State means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and also includes that State and any political subdivision or local authority thereof. This term, however, does not incl

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1 Year PLAN

1999

(Excl. of GST ₹359)

BEST VALUE

2 Years PLAN

3499

(Excl. of GST ₹629)

3 Months PLAN

999

(Excl. of GST ₹179)

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About the Author

CA Ankit mangla

Audit Manager

I am a Chartered Accountant, with experience in statutory audits, Internal Audits, Fraud Risk Assessments, Financial Risk Assessments. I have been leading teams on assignments since my 2nd year of articleship. I have independently handled audit assignments at large corporates.

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