Judgment – Tat No. 65 Of 2023 M-Kopa Llc (C/O M-Kopa Kenya Limited) Vs. Commissioner Of Domestic Taxes
Place of Effective Management (POEM)
“The POEM is thus where the company is actually managed. Put another way, it is where the key management and commercial decisions that are necessary for the conduct of the entity‘s business are in substance made. This definition is aligned and consistent wit...
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