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 presentation 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.