International Tax In Essence (Video Episode 5): PE Overview
December 14 2022
This video provides an overview of fixed place permanent establishment (PE) in the contemporary tax treaties. It also covers aspects such as:
For patrons:
Case Note: Remotely operated underground pipeline regarded as fixed place permanent establishment.
For subscribers and Patrons:
Could a home office amount to a permanent establishment?
Could a client's office premises or a residential apartment give rise to a consultant's PE?
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