Single format · FV08-E11-3

POEM governance protocol, foreign subsidiary

A single format from the Tax on Outbound Structures, POEM, Foreign Dividends, Tax Credit, Transfer Pricing, Schedule FA and Black Money pack. ITA 2025 s.6 · CBDT Circular 6/2017.

Length
2 pages
Blanks to fill
17
Files
Word and PDF
Law stated to
16 September 2026

What it covers

  1. 1POEM governance protocol, foreign subsidiaryITA 2025 s.6 · CBDT Circular 6/201717 blanks

Read the opening

The first part of the format, as it downloads. Blanks are highlighted.

To be adopted by the Board of the foreign subsidiary and noted by the Board of the Indian holding company

GOVERNANCE PROTOCOL — [NAME OF FOREIGN SUBSIDIARY]

1. Purpose. This protocol records how [Foreign subsidiary's name] ("the Company"), incorporated in [Foreign subsidiary's country of incorporation], is managed and controlled, so that its key management and commercial decisions are made, in substance, in [Country where key management decisions are made]. It is adopted by resolution of the Board dated [Date of the board resolution adopting the protocol] and reviewed annually.

9 more paragraphs and tables follow in the full format.

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