ARTICLE
29 September 2020

Permanent Establishment Playbook

V
Vistra

Contributor

What PE Is, How It's Changing and How to Protect Your Organization.
United States Tax
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What PE Is, How It's Changing and How to Protect Your Organization

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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.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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