Permanent Establishments And Corporate Tax Residence [On demand]

Dbriefs Webcast

Aired 11 February 2021

Host: Alison Lobb

Presenters: Luca Bosco, Eric Lesprit, Lisa Shipley

The OECD has released new guidance in respect of the interpretation of tax treaty provisions on the creation of permanent establishments and the tax residence of companies in light of the specific challenges that have arisen due to the COVID-19 pandemic. What is the latest guidance and case law on permanent establishments and residence and how might these affect your organisation? We’ll discuss:

  • Fixed place of business permanent establishments, including home offices.
  • Agency permanent establishments.
  • Construction site permanent establishments.
  • Concerns related to a change of corporate tax residence.
  • Recent case law on dependent agent permanent establishments.

Find out more about the implications for your organisation.

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