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