Never make assumptions: Permanent establishment risks

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Source: Alliott Group 23 May 2017

In recent times, global tax reform has been moving at a lively pace, driven by several factors: the OECD’s Action Plan on Base Erosion and Profit Shifting (BEPS) initiative, local corporate tax reform initiatives, but just as importantly, the concept of permanent establishment (PE). Alliot’s Global Mobility Services Group experts explain the intricacies of PE and the situations that can give rise to a PE issue in their countries.

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