As the nature and style of business operations have evolved, the concept of permanent establishment (PE) has also had to evolve. This presentation 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.