PE issues are drawing much more attention than ever from the local tax authorities with the augmentation in general awareness and tax administration measures. However, while PE legislation is still developing, interpretation variations still exist from place to place. Communication and negotiation with local tax authorities remains a foremost and time-consuming task in a PE assessment case. Treatments based on a discretionary decision are not uncommon.

At WTS China, we specialize in navigating the intricate landscape of international taxation, particularly with regard to the establishment of Permanent Establishments (PEs). Our team of seasoned tax experts possesses a deep understanding of the varying tax treaties that govern the creation and operation of PEs across borders.

China PE Brochure

China PE Newsletters

• Transformation path set for tax administration
• China testing new practice: pledge-style tax certification 
• New changed to indirect tax surcharges
• Tips for tax treaty benefit claims from 2020
• China allows tax treaty concession in COVID-19 period
• Royalty Matters
• China updates BO rules on dividends, interest and royalty
• China clarifies tax treaty clauses
• China attracts foreign talents by new policies
• China withholding tax clarified
• Case study – commissionaire arrangement could constitute a permanent establishment in China
• New visa requirements for short-term staff coming to China
• China tightens control on outbound payments
• Streamlined tax administration on non-resident enterprises
• China concludes tax agreement with Taiwan
• China flexes its BEPS muscle
• Tax treaty beneficiary held liable for self-assessment
• New Double Tax Agreement between China and Germany signed
• Large payments to overseas in the spotlight
• Further clarification of the “totality of facts” approach regarding beneficial ownership
• Simplification of outbound payments
• More visa types for foreigners in China
• Special Tax Investigations in China 2012
• Further clarification about application of tax treaties with regard to “beneficial ownership”
• New Entry and Exit Administration Law in China
• Tax treaty developments in China and Hong Kong

China PE Publication

• Taxation of Permanent Establishment (PE) in China

Global PE Events

• Navigating PE: corporate tax and global mobility strategies in Asian edition (25 July 2024)
• Navigating PE: corporate tax and global mobility strategies in African edition (25 June 2024)
• Navigating PE: corporate tax and global mobility strategies in European edition (16 June 2024)

Global PE Academy

• Module 1 – Overview and fixed place of business
• Module 2 – Profit attribution to PE
• Module 3 – Construction & Service PE
• Module 4 – Agency PE
• Module 5 – Exploring the Nuances of PE
• Module 6 – EU/non-European view on PE issues