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 domic

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Published by

CA Ankit mangla
(Audit Manager)
Category Income Tax   Report

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