The first episode of the series discusses a topic which many organisations are increasingly having to assess and manage from a tax perspective – staff working from outside of their country of employment. So when can such movement of staff create a permanent establishment (PE) for corporate tax purposes and what are some of the key personal tax consequences to think about? In this episode listen to Stephen, Louise, Giles and Murray; where they discuss these points through case studies.
Example 1: A middle office employee, employed by a French entity, is forced to work remotely in the UK.
Example 2: A sales person works remotely in their home before relocating to the country of their new employer.
Profit Attribution – if transfer pricing principles are followed, can the PE considerations be ignored?