Course description
This webinar will provide you with a good understanding of permanent establishment concepts and international tax implications.
You will be able to navigate cross-border business activities while complying with international and local tax regulations.
Presented by transfer pricing specialist Andréa Leho, the topics discussed will include the definition of permanent establishments under international tax regulations, allocation of taxing rights between jurisdictions, double taxation and tax relief, the impact of BEPS, and more.
Upcoming start dates
Outcome / Qualification etc.
Training Course Content
Introduction
This webinar will provide you with a good understanding of permanent establishment concepts and international tax implications.
You will be able to navigate cross-border business activities while complying with international and local tax regulations.
What You Will Learn
This short webinar will cover the following:
- Brief introduction to permanent establishment
- International tax treaties and conventions
- Definition of permanent establishments under international tax regulations
- Criteria for determining the existence of permanent establishments
- Fixed place of business
- Construction site permanent establishment
- Service permanent establishment
- Agency permanent establishment
- Tax implications of having a permanent establishment
- Allocation of taxing rights between jurisdictions
- Attribution of profits to permanent establishments
- Double taxation and tax relief
- Recent developments and case study
- Recent changes international taxation
- Impact of Base Erosion and Profit shifting on permanent establishments
Expenses
MBL Seminars Limited
MBL is a leading learning and development provider for professional service firms. Over the past 18 years, more than 198,000 people across 23,000 different organisations spanning 81 countries, have chosen us to deliver their training. With over 800 expert speakers...