03/08/2026
🌍 Where does your company ACTUALLY live? 🏢💼
If you run an international business, you need to know about POEM (Place of Effective Management). Tax authorities don’t just look at where your company is registered—they look at where the real decisions happen! 🔍
Here is the quick breakdown:
📜 Substance Over Form: It is all about where key commercial and management decisions are made.
💰 The 50 Crore Rule: In India, these specific guidelines kick in if your global turnover crosses ₹50 crore.
✈️ ABOI Test: If your assets, employees, and passive income are mostly outside India, your POEM is generally safe from Indian tax residency.Don’t get caught off guard by residency laws!
