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 Partner of PwC and has over 24 years’ professional experience as a corporate, international tax and M&A tax specialist. Anthony has held a number of senior leadership roles within PwC, including as leader of PwC’s international tax practice across the Asia Pacific region, leader of the Melbourne Corporate Tax practice and leader of the firm’s Private Client’s tax practice in Melbourne. Anthony is also the principal tax adviser to a large number of companies and he has a particular focus on the technology sector. His clients range from some of Australia’s largest multinational and publicly listed tech
companies, to high growth businesses and earlier stage tech 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.
- Updated in March 2018 by Kathy Xu for Young Tax Professionals March session
- Current at
04 July 2018
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
01 November 2013
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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