How to know when and where the tax line has been crossed

In our update, members of Alliott Group’s International Tax Services Group provide information explaining what permanent establishment (PE) means and describe the typical triggers that can lead to a company creating this (unwanted) taxable presence in a foreign country.

While recognising that tax systems have not necessarily kept pace with changing global business models and the digital economy, action is under way at the international level to provide greater clarity on what may be perceived as the artificial avoidance of PE by foreign companies.

This has implications for any business, large or small, that operates outside its own borders: GET YOUR FREE GUIDE

About Alliott NZ

Alliott NZ Chartered Accountants is part of an international alliance of 170+ independent accounting and law firms in 70+ countries worldwide. Our International Tax Services Team can assist with all aspects of local and international tax planning and compliance. Visit our website or contact us in Auckland on +64 9 520 9200 for more information.