Remote Working – Permanent Establishment And Transfer Pricing Implications [On demand]

Dbriefs Webcast

Aired Thursday 10 September 2020

Host: Alison Lobb

Presenters: Lisa Shipley, Kate Rees and Andrew Skipsey

COVID-19 has made remote working increasingly common. Whilst both the OECD and individual tax authorities have released statements on how to apply existing permanent establishment (PE) rules, what are the PE implications of remote working in what may be the ‘new normal’ of increased workplace flexibility? A significant amount of uncertainty remains in relation to remote working and the potential creation of PEs, and careful consideration will be needed. What issues should your organisation be aware of and actively monitoring? We’ll discuss:

  • OECD guidance in relation to PEs as a result of remote working during COVID 19
  • Potential tax authority views and considerations
  • The interaction of increased remote working and the PE anti-fragmentation rule
  • Transfer pricing and Country-by-Country (CbC) report implications of an increased frequency of PEs

Keep up-to-date with this developing area.

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