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As the nature and style of business operations have evolved, the concept of permanent establishment (PE) has also had to evolve. This paper considers various issues for corporates associated with having a PE in Australia or an overseas jurisdiction, whether this be by deliberate design or unintended consequence, including:
an update on the status of the "virtual PE"
is it ever helpful to have a PE?
recent Australian developments and trends
highlights and anecdotes from around the world.
Anthony Klein FTIA is a Tax Partner of PricewaterhouseCoopers,
based in Melbourne, and has been a member of the PwC International
Tax and Transaction Services group for more than 14 years. He
specialises in providing international tax, structuring and mergers
and acquisitions tax services to a wide range of clients. Current at 9 October 2008Current at 03 November 2008
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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