Permanent Establishment Master Series Part 1 (Art. 5)

Session Recordinigs

• Session 1, PE Master Series Part 1 (Art. 5), 11 August 2026 Recording
• Session 2, PE Master Series Part 1 (Art. 5),13 August 2026 Recording
• Session 3, PE Master Series Part 1 (Art. 5), 18 August 2026 Recording

Session Presentations

• PE Master Series Part 1 (Art. 5), Session 1, 11 August 2026 Presentation
• PE Master Series Part 1 (Art. 5), Session 2, 13 August 2026 Presentation
• PE Master Series Part 1 (Art. 5), Session 3, 18 August 2026 Presentation
• PE Master Series Part 1 (Art. 5), Session 4, 20 August 2026 Presentation

ARTICLES

Session Material

• PE (Art. 5) Case Study 1: CineSource
• PE (Art. 5) Case Study 2: Amaze, Mr. Coleman, and the India Home Office
• PE (Art. 5) Case Study 3: Alpine Broadcasting
• PE (Art. 5) Case Study 4: Global Offshore Engineering

Video Episodes

• PE 1: Is human element relevant for fixed place PE?
• PE 5: Could and employee's home office be viewed as the employer's place of business?
• PE 4: Could a warehouse give rise to a fixed place PE?
• PE 3: Could outsourcing warehousing and delivery functions and a stand at trade fair lead to fixed place PE?
• PE 2: Could a computer at a customer's office give rise to a fixed place PE?