Case study 5: Mobile workers - Permanent Establishment problems?

15:50 – 16:10 British Summer Time, 14 September 2022 ‐ 20 mins

Room: The Dean Swift Suite

Case Study

Paul will look at potential problems for companies that have employees in other jurisdictions. The case study will focus on a UK client that has mobile workers in a number of different countries. It will look at the technical definition of a permanent establishment from an OECD and double tax treaty perspective plus the implications of paying corporation tax/income tax in the jurisdictions that a company has mobile workers.