BACKGROUND The concept of ‘residence’ is of crucial importance in international tax. The extent of application of domestic tax law as well as the applicability of tax treaties revolves around this concept. As we will see in this Article, in an Indian context, the concept of residency has historically not been very contentious. However, with the introduction of the Place of Effective Management (‘POEM’) threshold in 2015, there is likely to be a sea change in the way corporate residence is determined. This in turn will require the careful attention of taxpayers. This article analyses the evolution of the POEM standard in India and discusses some of the key challenges that could arise in the determination of residency going forward. Countries have different benchmarks under their domestic laws for determining residency for varied class of persons (individuals, firm, company etc.). Traditionally,.......