The global tax landscape is evolving to account for electronic commerce and other technologies and to target perceived aggressive tax avoidance by multinationals. Laws determining what constitutes a taxable presence — or a permanent establishment — are changing particularly quickly. Failure to understand and follow permanent establishment laws in all your countries of operation can lead to double taxation, financial penalties, reputational damage and more.
Our Permanent establishment playbook: What PE is, how it's changing and how to protect your organization addresses:
- The concept of permanent establishment, or "PE"
- How to determine if you've triggered a PE
- Typical scenarios that trigger a PE
- How PE is changing in countries around the world
Download the Vistra Permanent establishment playbook to find out how you can lower your organization's PE-related risks.
Please complete your details below to download:
The contents of this article are intended for informational purposes only. The article should not be relied on as legal or other professional advice. Neither Vistra Group Holding S.A. nor any of its group companies, subsidiaries or affiliates accept responsibility for any loss occasioned by actions taken or refrained from as a result of reading or otherwise consuming this article. For details, read our Legal and Regulatory notice at: http://www.vistra.com/notices . Copyright © 2022 by Vistra Group Holdings SA. All Rights Reserved.
US beneficial ownership information reporting: A summary of FinCEN requirements
30 Nov 2022
The US Congress passed the Corporate Transparency Act in 2021 to create a beneficial ownership registry for US legal entities. The US Treasury Department’s Financial Crimes Enforcement Network, or FinCEN, has recently issued final regulations on the…
Developing an ESG strategy: A checklist for getting started
22 Nov 2022
Granting stock options to expats: What employers can’t afford to overlook
16 Nov 2022
Smart contracts, securitisation and the changing role of the intermediary
09 Nov 2022
German labour law news: What multinational employers need to know about changes to Germany’s Verification Act and new rules on measuring working time
09 Nov 2022
Alan Brown steps down as Vistra Group CEO; Simon Webster to lead the next phase of growth for one of the world’s leading Fund and Corporate Service providers
03 Nov 2022