international tax

can anybody tell me the difference between poem and PE
Replies (6)
POEM stands for Place Of Effective Management
PE stands for Permanent Establishment
can u please explain the term?
poem generally deals with the place where primary decision making takes place.. whereas in pe means having a fixed establishment in that place
is then poem residence in that state and pe is taxed like a source income?
POEM stands for "Place of Effective Management" whereas PE stands for "Permanent Establishment".
POEM is used for determining residential status & accordingly taxed on residence basis whereas PE is used for charging tax on source basis.

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