How to determine the residential status of a company?

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Full Text of the Document

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.... this purpose, the "place of effective management" means a place where key management and commercial decisions that are necessary for the conduct of the business of an entity as a whole are, in substance made. The concept of POEM is effective from Assessment Year 2017-18. The CBDT has issued the final guidelines for determination of POEM of a foreign company. The final guidelines on POEM contain....