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of <h1>Understanding POEM: How India's Tax Law Determines Residency for Foreign Companies Based on Management Decisions</h1> The residential status criteria for corporate and non-corporate assessees under Indian tax law, focusing on the concept of 'Place of Effective Management' (POEM) for determining the residency of foreign companies. A foreign company is considered a resident in India if its POEM is in India, affecting its tax obligations. The POEM is identified based on where key management decisions are made. The document also details criteria for Active Business Outside India (ABOI), involving income, assets, employees, and payroll metrics. Companies with a turnover of 50 crores or less are exempt from POEM guidelines.
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