Place of Effective Management – POEM Principles

Circular No. 06 of 2017

F. No. 142/11/2015-TPL

Government of India

Ministry of Finance

Department of Revenue

Central Board of Direct Taxes

Dated: 24 th January, 2017

Subject: Guiding Principles for determination of Place of Effective Management (POEM) of a Company.

Download Complete CBDT Circular on POEM Principles