CORPORATE TAX RESIDENCY AND POEM

miacademi-PoEM-courses

Target Audience:
Professionals in the Financial Services sector

Duration:
30 Minutes

Language:
English

In managing our Client Structures, an important aspect is the Tax Residency of the Entities within the Structures. This course will help you learn more about determining an Entity’s Tax Residency and ensuring that an Entity’s Tax Residency is located where intended.

Learning Objectives

Once you complete this course you should be able to:

  • Describe the common methods used to determine Corporate Tax
  • Residency based on the Local Tax Laws of different Jurisdictions
  • Explain the purpose of implementing Place of Effective Management (PoEM)
  • Describe the impact of PoEM on Corporate structures
  • Explain how PoEM works as a Tie-Breaker provision in Tax Treaties
  • List the factors determining an entity’s Place of Effective Management
  • Explain the role of Corporate Tax Residency in determining the residency of Financial Institutions and Persons in Reportable Jurisdictions

This course includes


Animations

Interactive Activities

Self Checks

Certificate of Completion

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