Permanent Establishments and How to Avoid Creating Accidental Ones

Objectives

The COVID-19 pandemic and new technology driven rise in remote working has created substantial challenges for small and medium-sized companies as well as multinationals. Where individuals in another country are performing substantial duties, they could be creating a new permanent establishment. This would have significant consequences for a company’s corporate tax and potentially employment tax liabilities.

The course equips participants with the ability to understand how the permanent establishment rules function across different jurisdictions.

Key topics

• Definition of permanent establishment
• Impact of double tax treaties
• Revised HMRC guidance and guidance from other tax authorities
• Published rulings from across the world

Who should attend

Partners, directors, managers and other staff that deal with international corporate or employment tax issues.