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 Newsletter

• Case study – commissionaire arrangement could constitute a permanent establishment in China

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