Budget-friendly Place of effective management (POEM) risk

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A company incorporated outside India can be an Indian tax resident if its key management and commercial decisions are effectively made in India — which is a board-behaviour question, not a paperwork one. Budget-friendly place of effective management with a fixed fee agreed in writing before any work starts. Call the 24-hour helpline on +1 (416) 619-0068, or request a written quote today.

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  • 15+Years of cross-border experience
  • 18,000+Clients served
  • 5.0Google rating
  • 4Global offices — India, USA, Canada & UAE
Google Rating 5.0Clutch Rating 5.0

Secure a fixed quote

Whatever documents you hold are enough to begin: we read them and put a fixed price in writing first.

24-hour helpline: +1 (416) 619-0068
  • Fixed fee agreed before work starts
  • Offices in India, the USA, Canada and the UAE
  • Google rating 5.0 out of 5
The short answer

A company incorporated outside India can be an Indian tax resident if its key management and commercial decisions are effectively made in India — which is a board-behaviour question, not a paperwork one. The test looks at where substantive decisions are actually taken rather than where meetings are formally convened.

Who this applies to

  • You are an NRI with Indian property, deposits or investments
  • Tax was deducted at source in India before the money reached you
  • You are returning to India after years abroad
  • You hold foreign assets and are, or will be, an Indian resident
  • A buyer, tenant or bank has deducted tax against your Indian identifier

One of those is usually enough to make this worth a conversation. If none of them fits, say so on the call and we will find the page that does.

Two of the firm’s advisers and the team in the open-plan office

Fixed fees for place of effective management (poem) risk, agreed up front

POEM work is priced on the number of entities in the group and how much of the board record already exists. A single holding company with minuted meetings and a clear decision trail is a review; a chain of companies whose directors sit in India and keep no record is a reconstruction.

PE / structure opinion — fixed-fee price

From $999

fixed, quoted before work starts

A written opinion on whether the activity creates a taxable presence, what would be attributable to it if it did, and what could be changed to alter the answer.
See the full fee page

T2 with foreign income — fixed-fee price

From $999

fixed, quoted before work starts

The Canadian corporate return with the cross-border schedules that travel with it — foreign income, payments to non-residents, and the foreign affiliate flags.
See the full fee page

Corporate cross-border filing

From $999

fixed, quoted before work starts

Returns for companies with foreign subsidiaries, foreign income or foreign shareholders, and the schedules each of those triggers.
See the fee schedule

Transfer pricing documentation

From $2,500

fixed, quoted before work starts

Local file, master file and benchmarking for groups trading across borders, documented to the standard the authority expects.
See the fee schedule

Individual tax filing

From $349

fixed, quoted before work starts

Personal returns for individuals, expats and non-residents — foreign income, foreign property and treaty relief handled in one engagement.
See the fee schedule

Payroll & mobility setup

From $999

fixed, quoted before work starts

Payroll set up for a workforce split across countries, including the relief that stops the same salary being withheld on twice.
See the fee schedule

Foreign asset & information reporting

From $349

fixed, quoted before work starts

The information returns that carry the heaviest penalties — foreign accounts, foreign property, foreign affiliates — prepared from one asset list.
See the fee schedule

Non-resident & departure filings

From $349

fixed, quoted before work starts

Non-resident filings and the two part-year returns a move produces, sequenced so neither country taxes the same income twice.
See the fee schedule

All published fees on one page — the complete list of what each engagement costs, stated as figures rather than ranges.

What the rule does, step by step

A company incorporated outside India can be an Indian tax resident if its key management and commercial decisions are effectively made in India — which is a board-behaviour question, not a paperwork one.

The test looks at where substantive decisions are actually taken rather than where meetings are formally convened. Indian residence would bring worldwide income into the Indian base, so governance records are the evidence that manages the risk.

Put the other way round: the return is the last step, not the work. What decides place of effective management (POEM) risk is the set of facts in place when the year closes, and those facts are the part a client can still influence when they come to us early enough.

The standard here is simple: no figure without a source for your year. Anything that cannot meet it is written as a mechanism, so you can see exactly what the rule does even where the number has to be confirmed before filing. See also royalty and fees for technical services — withholding and section 195 — TDS on payments abroad (India).

What we actually file

  • The Indian tax identifier application where one is missing
  • The treaty declaration India requires alongside a foreign residency certificate
  • Foreign asset and foreign income schedules for a resident return
  • Responses to scrutiny and reassessment notices
  • The Indian return on India's own year, reconciled to the department's information statement

What this looks like with numbers

Here is the rule doing its work on an actual set of amounts.

Deduction on the price against tax on the gain

An NRI sells Indian property for ₹21,100,000 with an indexed cost of ₹6,330,000. Assume the buyer must deduct at 18% of the consideration, and assume tax on the gain at 13%.

ItemAmount
Sale consideration₹21,100,000
Cost taken into account₹6,330,000
Gain actually arising₹14,770,000
Deduction on the consideration (assumed 18%)₹3,798,000
Tax on the gain (assumed 13%)₹1,920,100
Cash held back beyond the real tax₹1,877,900

₹1,877,900 more is deducted than the transaction actually owes. A lower-deduction certificate obtained before closing is what releases it at the table; without one it sits with the department until a return recovers it. Change any one of those inputs and the answer moves, which is why we run it on your own figures rather than on an illustration.

Illustrative figures, not a client engagement: the amounts are chosen to make the mechanism legible, and the rates and thresholds are assumptions stated for the example only. We confirm every one of them against the issuing authority for your own tax year before anything is filed.

How we handle it

  1. 1A first call to map the obligations across every country involved
  2. 2A single fixed fee covering the whole set, agreed before we begin
  3. 3Preparation in the order that makes the relief usable, with a reviewer's sign-off
  4. 4You approve the finished work, and we file it

What you pay, and when

Fees for place of effective management (POEM) risk are quoted as a fixed amount for a defined scope. There is no hourly meter and no surprise on the invoice: the number is agreed in writing before anything starts. Comparable engagements and their fixed fees are set out on the pricing pages.

  • Fixed fees agreed before any work starts, so the number in the quote is the number on the invoice.
  • Every statutory figure in your file is verified for your own year at source.
  • Documents move through an access-controlled portal rather than email.

What to do next

Bring last year's returns and we will tell you what is missing. Bring the last two years of returns from each country involved, the slips or certificates for the income in question, and the dates — arrival, departure, or the transaction date. That is enough for us to tell you what has to be filed and what it will cost.

Read and approved for the 2025 and 2026 filing seasons by Udit Gupta, Cross-Border Tax Expert, Legal Quotient Consultants. This is general information rather than advice about your file — a short call is the way to get the second.

NRI double taxation, in practice

Readers arrive here searching for NRI double taxation, and place of effective management is what the page is about. Below: who it catches, what has to be filed, and what it costs — quoted in writing, before anything is done.

A company incorporated outside India can be an Indian tax resident if its key management and commercial decisions are effectively made in India — which is a board-behaviour question, not a paperwork one.

From first contact to filed return

  1. Hand over the paperwork in any state

    Sorting it is our job. Send what exists and we identify what is missing from it.

  2. Priced before a single form is opened

    The fee comes from the documents, agreed in writing, and stays where it was agreed.

  3. One position across every return

    The same facts, filed consistently on each side, so nothing contradicts anything else.

  4. Filed after you have read it

    The completed work reaches you before it reaches an authority.

What you are actually buying with place of effective management (poem) risk

Factor Legal Quotient Hourly billing model
Pricing A fixed fee, agreed in writing before work starts Hourly, billed as incurred
Experience 15+ years of cross-border work, 18,000+ clients Varies by file
Both sides of the border Prepared together by one team, so relief is claimed exactly once One country at a time, reconciled later
Who reviews it A named practitioner, published on the page Whoever the queue reaches
Where the work happens Our offices in India, the USA, Canada and the UAE Whichever single office you can travel to

Four terms worth pinning down

Factual resident
Someone resident in Canada because their ties are here in fact: a home available for their use, a spouse or dependants in Canada, and the economic and social connections that go with living somewhere.
Section 116 certificate
The Canadian clearance certificate on a non-resident's disposition of taxable Canadian property. The purchaser holds back part of the price until it issues.
MLI
The multilateral instrument, which modified many existing treaties at once. The treaty text in force is the modified text, together with each country's reservations.
Mutual agreement procedure
The treaty process by which two competent authorities resolve a case of double taxation, available even where domestic appeal rights have run.
place of effective management (poem) risk: How we read this one

The test looks at where substantive decisions are actually taken rather than where meetings are formally convened.

None of what follows shifts the terms. Scope and fee are settled in writing before anything is prepared, the result carries a named reviewer, and nothing is filed unseen.

The published fees closest to place of effective management (poem) risk

There is also a difference between setting governance up so the place of effective management is evidenced going forward and defending a year already filed, where the facts are fixed and the work is assembling what actually happened. Both are quoted in writing before anything begins.

Transfer pricing documentation

$2,500fixed, before work starts

Covers: Local file, master file and benchmarking for groups trading across borders, documented to the standard the authority expects.

See this fee page

Corporate cross-border filing

$999fixed, before work starts

Covers: Company filings where income, ownership or operations cross a border, with the related-party disclosures that come with them.

See this fee page

Individual tax filing

$349fixed, before work starts

Covers: A personal filing built from your own documents — employment, investment and rental income across borders, with the treaty position set out.

See this fee page

The difference a dedicated cross-border team makes

Filed with the authority, not just prepared

The engagement runs to submission and to the correspondence that follows it, including the queries that arrive months later.

Cross-border is the whole practice

International and cross-border tax is all we do — not a sideline next to domestic work. The edge cases on this page are our ordinary Tuesday.

One team, not two firms billing separately

You are not the go-between for two sets of advisers with two sets of assumptions. One engagement covers each country the file touches.

The reporting penalties get named early

The heaviest exposure on a cross-border file is usually a disclosure form, not the tax. We identify which ones apply before a deadline turns into a penalty.

Two of the firm’s advisers at a desk in the Delhi office

Place of effective management (poem) risk — the four phases

Step 1

Initial call

We start with the chronology: dates, countries, and what has already been filed

Step 2

Scope and fee

You get the scope and the fee in writing before we touch anything

Step 3

Preparation and review

The work is prepared and reviewed by a named person, not a queue

Step 4

Filing and payment

Nothing is filed until you have read it

The team reviewing a file together at a desk

From first document to filed return

  • Step 1: Tell us the dates and we will tell you the position – Arrival, departure, the years in between — the residence question turns on those before anything else.
  • Step 2: Fixed fee, defined scope, in writing – Both agreed before work starts, so the engagement cannot grow into a larger bill.
  • Step 3: Prepared together, not passed between firms – You are not the go-between for two sets of advisers working from two sets of assumptions.
  • Step 4: Reviewed, approved, filed – A named practitioner checks it, you approve it, and then it goes.

Quoted up front, in writing.

Contact Us 24-hour helpline +1 (416) 619-0068

The rest of this practice

Every link below is a full page of its own — the same depth as this one, for its own subject.

The work we do for clients like this

Cash pooling arrangements The full guide to cash pooling arrangements, with the fee fixed before any work starts.
TNMM in practice Its own page: TNMM in practice — mechanism, deadlines and published fees.
Section 216 — non-resident rental return Everything on section 216 non resident rental return, at the same depth as this page.
Limitation on benefits — the treaty test Limitation on benefits treaty — the guide, the FAQ and the fixed fee.
Form T1141 — transfers to a non-resident trust The full guide to t1141 transfers non-resident trust, with the fee fixed before any work starts.
Life insurance across borders Its own page: life insurance across borders — mechanism, deadlines and published fees.
UK VAT registration Everything on UK vat registration, at the same depth as this page.
Related-party goods purchases — transfer pricing Related party goods purchases transfer pricing — the guide, the FAQ and the fixed fee.
Schedule FA — foreign assets (India) The full guide to schedule fa India, with the fee fixed before any work starts.

Who we help

Tax for professors & lecturers The full guide to professors & lecturers tax, with the fee fixed before any work starts.
Tax for offshore vessel crew Its own page: offshore vessel crew tax — mechanism, deadlines and published fees.
Touring musicians — what you owe in each country Everything on touring musicians what you owe in each country, at the same depth as this page.
Civil & structural engineers — what you owe in each country Civil & structural engineers what you owe in each country — the guide, the FAQ and the fixed fee.
Construction & contracting — your filing calendar The full guide to construction & contracting your filing calendar, with the fee fixed before any work starts.
Education & ed-tech cross-border tax Its own page: education & ed-tech cross border tax — mechanism, deadlines and published fees.
Team-sport athletes — what you owe in each country Everything on team-sport athletes what you owe in each country, at the same depth as this page.
Tax for airline pilots Airline pilots tax — the guide, the FAQ and the fixed fee.
Tax for translators & interpreters The full guide to translators & interpreters tax, with the fee fixed before any work starts.

Where our clients live and work

Canada–Hong Kong tax corridor The full guide to Canada Hong Kong tax, with the fee fixed before any work starts.
Malta tax for expats — country guide Its own page: Malta tax for expats — mechanism, deadlines and published fees.
Saudi Arabia tax for expats — country guide Everything on Saudi Arabia tax for expats, at the same depth as this page.
Jordan tax for expats — country guide Jordan tax for expats — the guide, the FAQ and the fixed fee.
Tanzania tax for expats — country guide The full guide to tanzania tax for expats, with the fee fixed before any work starts.
Canada–Saudi Arabia tax corridor Its own page: Canada Saudi Arabia tax — mechanism, deadlines and published fees.
Canada–Netherlands tax corridor Everything on Canada Netherlands tax, at the same depth as this page.
India–Australia tax corridor India Australia tax — the guide, the FAQ and the fixed fee.
US–India tax corridor The full guide to US India tax, with the fee fixed before any work starts.

The people on your file

Five named practitioners, each with the part of a cross-border file they carry. Every page on this site says who reviewed it, and the reviewer is one of these people rather than an unnamed team.

Udit Gupta

Udit Gupta

Cross-Border Tax Expert

CA (ICAI), In-Depth Tax Trained

Reviews and signs off the practice's cross-border positions, and carries final responsibility for the treaty analysis on every file that leaves the office.

Abhinav Gupta

Abhinav Gupta

Canada Tax / International Tax

Canada Tax, International Tax, Cross-Border Tax, Transfer Pricing

Canadian returns with foreign income, non-resident filings, and the transfer-pricing documentation that runs alongside intercompany work.

Raghav Gupta

Raghav Gupta

International Tax

International Tax, Transfer Pricing Specialist

Benchmarking, method selection and the local-file and master-file sets that support a group's pricing policy under examination.

Anmol Mittal

Anmol Mittal

Canada and US tax

CPA Canada, CPA USA, CA (ICAI)

Files that have to be right on both sides of the border at once — dual filings, streamlined catch-ups, and the foreign tax credit reconciliation between them.

Vinayak Indolia

Vinayak Indolia

CFO advisory

CPA, CA. Fractional CFO and Senior Advisory Specialist

Groups that need the tax position and the finance function to agree: structure reviews, intercompany policy, and the reporting a board can act on.

Meet the whole team

Cross-border tax case studies

Case study 1

Deduction at Source on Deposit Interest, Recovered

Where the treaty rate is lower than what was deducted, the difference comes back through a return rather than at source. The file establishes entitlement and files for the years still open.

Read how this one runs
Case study 2

Three Account Types, Three Tax Answers

Interest on each is treated differently and the deduction at source follows the account rather than the person. Holding the wrong one for the purpose is a recurring and avoidable cost.

Read how this one runs
Case study 3

Inheriting Property in India While Living Abroad

India does not tax the inheritance itself, but the later sale and the money leaving the country both have positions of their own. The file establishes the cost base to use on that sale and what the remittance will require.

Read how this one runs
Case study 4

An Indian Company Paying a Foreign Supplier

Payments abroad carry deduction at source and a certification filed before the money moves. Whether the treaty reduces the rate depends on what is being bought, and the classification is the decision the whole filing rests on.

Read how this one runs
Case study 5

Indian Rent Collected While Resident Somewhere Else

Rent from Indian property is taxed in India and again where you live, with relief on one side only. The file gets the Indian deduction right first, then claims the credit on the home return against what was actually paid.

Read how this one runs
Case study 6

A Pension Taxed Where the Treaty Did Not Intend

Pension and annuity articles allocate taxing rights differently from employment income, and a flat withholding often exceeds what a return would produce. The alternative filing is elective and has a deadline.

Read how this one runs
Case study 7

Putting a Foreign Hire on a Canadian Payroll

The obligation sits on the payer, and the payer is liable for what it failed to withhold. Registration, the residence question and any treaty exemption are settled before the first pay run rather than after.

Read how this one runs
Case study 8

A Foreign Affiliate Return Filed Years Late

The reporting obligation on a company held abroad runs separately from the corporate return and carries its own exposure. The work is reconstructing the surplus position across the open years before any filing goes in.

Read how this one runs

All case studies — every published engagement in one place.

How and where the work is delivered

Every link below is a full page of its own — the same depth as this one, for its own subject.

Where the work is delivered

More coverage detail

Core International & Cross-Border Tax Services

International Tax Planning & Advisory

Strategy and compliance for income, assets and families spread across borders.

Treaty residency & tie-breaker
FATCA reporting (Form 8938)
Foreign tax credit (Form 1116)
Multi-country filing calendar
Real estate holding structures
International tax planning
Pre-immigration tax planning
Family office structures
One coordinating team: filings on every side of the border are sequenced so treaty relief and foreign tax credits are claimed once — and in the right country.

U.S. & Cross-Border Tax Returns

Form 1040 from abroad
US state non-resident returns
FBAR (FinCEN 114) filing
Form 5472 — foreign-owned US corp
FIRPTA withholding (Form 8288)
US estate tax exposure
IRS streamlined foreign offshore
PFIC reporting (Form 8621)
Dual filers: U.S. citizens in Canada and Canadians with U.S. income run two parallel systems — we prepare both, in the right order, every year.

Expat & Emigration Tax

Departure tax leaving Canada
T1161 properties on emigration
Residency planning
Step-up in cost base on arrival
Split-year residency
Employment income under a treaty
Social security totalization
Returning to Canada after years abroad
The move year is its own project: the elections and valuations filed that year decide the next decade of both countries’ returns.

Non-Resident Canadian Tax

Section 216 rental return
NR4 & NR6 withholding
Section 217 pension return
Section 116 clearance certificate
Regulation 105 waiver
Non-resident employment income
Taxable Canadian property
Part XIII withholding review
Default withholding is 25% of gross: elective returns routinely turn over-withheld rent and pensions into refunds.

Transfer Pricing & BEPS

s.247 contemporaneous documentation
Functional & risk analysis
Benchmarking study
Intercompany agreements
Country-by-country report
BEPS & Pillar Two
Permanent establishment risk
TP audit defence file
Documentation prepared with the return is the cheapest insurance in international tax; reconstructing it during an audit is the most expensive.

Cross-Border Estates & Trusts

Cross-border wills
US estate tax for non-resident aliens
Terminal return & clearance certificate
Non-resident trusts (s.94)
T1141 & T1142 trust reporting
Inheriting property abroad
Graduated rate estates
Post-mortem planning & pipeline
Wills drafted for one country routinely misfire in the other — deemed disposition here, estate tax there, credits in between.

Cross-Border Corporate Tax

Entity selection across borders
Business profits & PE
Intercompany loans & thin cap
Paying dividends to a foreign parent
Global mobility & day tracking
Debt vs equity funding
Branch or subsidiary
Cross-border M&A due diligence
Expansion raises the same four questions every time — entity, PE, repatriation, payroll. We answer them before the tax authorities do.

India Tax for NRIs & Returning Residents

NRI residency day tests
NRE, NRO & FCNR accounts
TDS on property (s.195)
Lower or nil TDS certificate
Repatriating sale proceeds
Capital gains on Indian shares
India–Canada DTAA
ITR-2 for NRIs
The deduction is taken on the sale price, not the gain — which is why an NRI property sale strands cash unless the certificate is applied for before closing.

Canadian Tax with a Foreign Element

T1135 foreign property
T1134 foreign affiliates
Departure tax
Newcomer's first return
Returning to Canada
Split-year residency
US citizens in Canada
Canada–US corridor
Residency is decided on facts, not on a form — and the year you arrive or leave is the one where the largest amounts turn on the smallest details.

UAE Tax for Expats & Their Home Country

Expat tax in the UAE
Moving to the UAE
Moving back from the UAE
UAE property purchases
Retiring in the UAE
Canada–UAE corridor
India–UAE DTAA
US–UAE corridor
A zero-tax country is only half the answer — the question that decides the bill is whether the country you came from still treats you as resident.

Industries & Client Types We Serve Worldwide

Global E-commerce & Marketplaces
Technology & SaaS
Professional Services Firms
Cross-Border Real Estate
Importers, Exporters & Manufacturers
Athletes, Artists & Entertainers
Remote Workers & Digital Nomads
Investment Funds & Holding Companies

Global E-commerce & Marketplaces

  • Foreign VAT / GST / sales tax registrations
  • Marketplace withholding reviews
  • Inventory nexus & PE analysis
  • Multi-currency books reconciled
Explore E-commerce & Marketplaces

Technology & SaaS

  • Cross-border revenue sourcing & withholding
  • IP structuring with real substance
  • Equity for cross-border teams
  • U.S. expansion: entity & PE setup
Explore Technology & SaaS

Professional Services Firms

Firms and partners working across borders meet Regulation 105 withholding, PE risk on long engagements and per-country payroll for travelling staff.

A partnership is taxed in the hands of its partners, so one engagement abroad can reach every partner's personal return. The order matters: the waiver is applied for before the invoice, the presence is tracked before it becomes an establishment, and the payroll is registered before the first day worked in the other country.

  • Reg 105 / 102 waivers
  • Permanent establishment risk
  • Partner mobility planning
  • Cross-border withholding recovery
Explore Professional Services

Importers, Exporters & Manufacturers

  • Transfer pricing documentation (s.247)
  • Customs value vs transfer price
  • Foreign affiliate reporting (T1134)
  • Country-by-country reporting
Explore Trade & Manufacturing

Athletes, Artists & Entertainers

  • Reg 105 & U.S. CWA agreements
  • Multi-state & country calendars
  • Touring income allocation
  • Royalty & image-rights withholding
Explore Athletes & Entertainers

Remote Workers & Digital Nomads

  • Residency analysis before moving
  • Employer payroll exposure
  • Totalization & social security
  • Foreign tax credits
Explore Remote Workers

Investment Funds & Holding Companies

  • Treaty access & PPT reviews
  • FAPI & surplus computations
  • Withholding-efficient routing
  • Governance & substance
Explore Funds & Holdcos

Place of effective management (POEM) risk — questions we are asked

Place of effective management (POEM) risk — do I need an adviser, or can I do it alone?

Some of it, yes — and we will say so on the call if that is the honest answer. The parts that are worth paying for are the ones where a missed election, a missed deadline or an unverified threshold costs more than the fee: the test looks at where substantive decisions are actually taken rather than where meetings are formally convened.

What if I have already filed and got it wrong?

That is a common starting point. We re-derive the position, identify whether an amendment or a disclosure route is the right vehicle, and tell you which one preserves the relief that is still available. The order matters more than the speed.

How long will it take?

It depends on the documents rather than on us. Once the pack is complete most filings turn around inside a fortnight; anything that needs a certificate from a tax authority runs on that authority's timetable, which we tell you at the start rather than at the end.

What is TCS on foreign remittance?

Tax collected at source. When a resident individual remits money abroad under the Liberalised Remittance Scheme — or buys an overseas tour package — the bank or seller collects an amount of tax on top and deposits it against your PAN. It is not a cost and it is not a final tax: it appears in your annual tax statement and is set off against the tax on your return, with the excess refunded. The rates and the purposes they attach to have been amended repeatedly, so we confirm them for the remittance year. See LRS limits and TCS.

How is foreign tax credit claimed in India?

By furnishing Form 67 with proof of the foreign tax — the certificate or statement from the other country's authority or payer — and by relieving the income under the specific DTAA article rather than generally. The credit is limited to the Indian tax on that income, and it is computed source by source rather than in one pool. The deadline for furnishing Form 67 has been amended more than once, so we confirm it for the year rather than assume. See foreign tax credit in India.

What is RNOR status?

Resident but not ordinarily resident — a transitional category in India between non-residence and full residence, reached on the day counts after returning from a period abroad. While it lasts, certain foreign income stays outside the Indian tax base, which makes the timing of a return to India worth planning rather than leaving to chance. It is temporary, and the window is set by the day-count rules. See RNOR status.

How long does it take?

It depends on the documents rather than on us. Once the pack is complete most individual filings turn around inside a fortnight; anything that needs a certificate or a foreign authority runs on that authority's timetable.

Do you work with businesses as well as individuals?

Both, and frequently the same client in both capacities — a founder's personal position and their company's are separate questions that have to be answered together.

Tax terms explained

Protective filingSojourner ruleTNMMTax risk registerEconomic substanceSubsidiaryFEMAGAART1134Notice of objectionArm's length principleDeemed disposition on deathCbCRTie-breaker rules Browse the full A–Z glossary

Related pages

Nearby pages

All India deskFiling an Indian return from Canada or the USSelling agricultural land in India as an NRIEPF, PPF and gratuity when you leave IndiaCrypto tax in India for non-residentsFEMA compliance for NRIsAm I an NRI? — the 182 / 60+365 day tests

Related work

Dividend repatriation from IndiaSetting up in India — branch, LO, project office or subsidiaryForm ITR-U — updated return (India)Black Money Act disclosures (India)Indian GST registration for foreign suppliersForm 3CEB — TP accountant's report (India)

Questions on this

Place of effective management — what does India require?
No hourly billing, ever

Talk to us about place of effective management (poem) risk

We scope it on a call, quote it in writing, and you see the result before anything is filed.

Contact Us 24-hour helpline +1 (416) 619-0068 See fixed fees
  • 24-hour helpline, +1 (416) 619-0068
  • Fixed fees agreed before work starts
  • Re-quoted, never silently invoiced

Our practitioners are alumni of leading accounting and tax institutions

Where our partners studied — CPA Canada (In-Depth Tax Program), AICPA, the Institute of Chartered Accountants of India and the Malaysian Institute of Accountants.

Request a Quote +1 (416) 619-0068