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, CTA is a Senior Tax Partner of PwC, based in Melbourne, and has over 22 years professional experience as a corporate, international tax and M&A tax specialist. Anthony leads PwC's corporate tax team in Melbourne, comprising of 22 partners and approximately 80 staff, and has been PwC's international tax leader for the Asia Pacific region. Anthony is the principal tax adviser to a large number of companies in the e-business sector. His clients range from some of Australia's largest multinational and publicly listed internet companies, to high growth businesses and earlier stage technology start-ups. He has assisted a number of corporate groups in the technology sector to structure their international investments, including through leading and advising upon cross-border acquisitions, international ownership and financing structures.
- Current at
04 May 2017
Rob has worked with PwC for over 12 years specialising in international tax and Mergers and Acquisitions. Rob is PwC's Head of Mining for the Tax Practice in WA and provides services to a number of mining and mining services clients. Rob provides advice to a number of multinational and ASX listed clients on M&A transactions, cross-border funding and repatriation, tax consolidation and corporate reorganisations.
- Current at
23 January 2017
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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