Miscellaneous 2008

Permanent establishments in the 21st century"Some tricks, traps and trends

Source: Victoria

Published Date: 10 Oct 2008

 

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.

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Individual Session

Permanent establishments in the 21st century

Author(s): Rob Bentley , Anthony Klein

Details

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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