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    <title>Draft Guiding Principles for Determination of Place of Effective Management (Poem) of a Company Formulated.</title>
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    <description>Determination of corporate residence relies on whether a company is an Indian company or whether its Place of Effective Management (POEM) is in India; draft guiding principles for POEM have been published on official websites to assist taxpayers and the tax administration and stakeholders are invited to submit comments to the Director (Tax Policy &amp; Legislation)-I, Central Board of Direct Taxes.</description>
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