Miscellaneous 2008

Permanent establishments in the 21st century

Source: Victoria

Published Date: 10 Oct 2008

 

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As the nature and style of business operations have evolved, the concept of permanent establishment (PE) has also had to evolve. This paper considers various issues for corporates associated with having a PE in Australia or an overseas jurisdiction, whether this be by deliberate design or unintended consequence, including:

  • an update on the status of the "virtual PE"
  • is it ever helpful to have a PE?
  • recent Australian developments and trends
  • highlights and anecdotes from around the world.

Individual Session

Permanent establishments in the 21st century

Author(s): Rob Bentley , Anthony Klein CTA

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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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