2023

Permanent establishments – Practical considerations on what could create a taxable presence outside of your place of incorporation

Source: New South Wales

Published Date: 18 May 2023

 

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As businesses start to provide more flexible working arrangements and innovative packages to their employees, it is important for in-house tax teams and their advisers to understand the tax implications this may have on the business.

This paper considers what can create a permanent establishment with reference to the OECD guidance, Australia’s domestic law and treaties and comparison of common scenarios in various jurisdictions.

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