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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 2008
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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We've made some changes to our website. You will need to reset your password to access your account, access online books, purchase items from our online shop, or download papers from the Tax Knowledge eXchange.