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Permanent Establishments

Doing business cross border creates a number of business and tax issues which are often very complex and interrelated. Amongst other things, considering whether activities conducted in a foreign jurisdiction constitutes a permanent establishment, must be considered in order to determine the tax consequences of cross-border transactions.

Permanent Establishment (PE) is a key international tax concept which means a business can be subject to income tax in a foreign jurisdiction even if no legal entity has been established in that foreign country.

In general terms, a permanent establishment means a fixed place of business through which the business of an enterprise is wholly or partly carried on, but may include other activities, for example, certain persons acting as agents. Businesses should therefore take care in analysing the activities conducted in foreign jurisdictions and evaluate the ‘PE risk’ related to such activities.

During this webinar we will understand WHAT is a permanent establishment; WHY is it important; and HOW to manage permanent establishment risk.

  • CPD/CPE: 2 hours
  • Cost: R805.00 (incl. VAT) per person
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