Permanent Establishment & International Taxation

Introduction

This webinar will provide you with a good understanding of permanent establishment concepts and international tax implications.

You will be able to navigate cross-border business activities while complying with international and local tax regulations.

What You Will Learn

This short webinar will cover the following:

• Brief introduction to permanent establishment
• International tax treaties and conventions
• Definition of permanent establishments under international tax regulations
• Criteria for determining the existence of permanent establishments
• Fixed place of business
• Construction site permanent establishment
• Service permanent establishment
• Agency permanent establishment
• Tax implications of having a permanent establishment
• Allocation of taxing rights between jurisdictions
• Attribution of profits to permanent establishments
• Double taxation and tax relief
• Recent developments and case study
• Recent changes international taxation
• Impact of Base Erosion and Profit shifting on permanent establishments

This webinar was recorded on 17th November 2023

You can gain access to this webinar and 2,101 others via the MBL Webinar Subscription. Please email webinarsubscription@mblseminars.com for more details.