By Karanjot Singh
Section 6(3) of the Income Tax Act, 1961 (‘Act’) has been amended vide Finance Act, 2015 to introduce the concept of Place of Effective Management (‘PoEM’) to determine residential status of companies. Memorandum to Finance Bill, 2015 provided that the amendment has been brought to align the provisions of the Act...
Foundation For International Taxation (FIT) will be organising its Jubilee Conference from 3 December to 5 December, 2015 in Mumbai. The topic of this conference is ‘BEPS and Beyond BEPS – Impacts and Next steps’.
V. Lakshmikumaran, Managing Partner, Lakshmikumaran & Sridharan will be the Chairperson for the session – ‘Place of Effective Manageme...
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