Resolving the permanent establishment issue

If your business intends to recruit across borders or if staff frequently work overseas, you should be alert to permanent establishment risk. This guide explains the key points of this complex tax area and offers practical steps to assess, manage and mitigate your exposure.

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What to expect inside

Treat this guide as a template to minimise permanent establishment risk. Circulate it to colleagues and contacts in your network who are finding it hard to interpret permanent establishment rules and other international tax obligations. It is tailored to Finance and Legal executives overseeing globally distributed teams.

Understanding and assessing PE risk

Clarifying common global PE triggers

Why PE risk is greater for remote teams

Ways to minimise and manage PE risk