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Aishwarya Diwan

Articles by Aishwarya Diwan

Place of Effective management: A critical analysis

Introduction [1] The Finance Act 2015 brought a new method for the taxation of a company in India with the concept of PoEM. As per the concept, the company, whether foreign or domestic, which has the place of effective management in India at any time of year will be deemed to be resident of India… Read More

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