The permanent establishment (PE) concept is a core element of the global international tax framework. With increasing cross-border business activities resulting from the globalization of the world economy, the PE risk is taking center stage among international tax issues. At the same time, the attribution of profits to PEs becomes more complex due to new business models, ecosystems and integration of operations within a business model. However, the attribution of profits to PEs also gains particular importance for the ramifications that it will have on the Global Anti-Base Erosion (GloBE) rules calculations when applicable.
Source EY
Latest Posts in "World"
- EU PINT Billing: Electronic Address Scheme Codes and Identifiers for Credit Note Transactions
- Achieving No-Touch Tax: Evolving Infrastructure for Real-Time Compliance and Future-Proof Operations
- Maximizing ROI: What Sets Successful AI Agents Apart in Accounts Payable Automation
- Avoiding Common E-Invoicing Data Errors: Ensuring VAT Compliance Across Multiple Jurisdictions
- The Future of Tax Control: Embracing Real-Time Compliance and Interoperability in a Digital World
