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Permanent establishments in the 21st century paper

Published on 10 Oct 08

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.

Author profiles:

Anthony KLEIN
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 2008
Click here to expand/collapse more articles by Anthony KLEIN.
 
Rob BENTLEY

Click here to expand/collapse more articles by Rob BENTLEY.

This was presented at 2008 Victorian State Convention .

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