2015

Permanent Establishments - Revisited

Source: Western Australia

Published Date: 5 Mar 2015

 
Determining whether you have a PE in a country continues to be a significant area of interest. While recent attention has been given to the challenge of identifying PE's in the digital economy, there remains many questions as to when a PE exists in the old economy.

This event examined recent ATO ID 2014/29 relating to construction activities, consider the history to Article 5 of the Model treaty, BEPS Action 7 and attribution issues for PE's.

Permanent establishments - Revisited

Author(s): Mark Ceglinski

Details

  • Published On:5 Mar 2015
  • Took place at:Greenwoods & Herbert Smith Freehills, Perth

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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