Permanent establishment

In Tax

Permanent establishment (PE) means having a taxable presence outside your company’s state of residence. Tax authorities are adapting beyond the “bricks and mortar” definition, identifying PEs caused by overseas contractors, short-term business travelers, warehouse space, digital activity and more.

What EY can do for you

The concept of permanent establishment (PE) has been subject to unprecedented change in recent years. Multinationals should act now to update their PE analysis to align with the current legislative, regulatory, economic, operational and social environment. EY’s global network of subject matter specialists can work with you to update your PE analysis and compliance program and help identify and prioritize the key PE risk areas, the potential impact and other considerations. 

Our PE related services include the following:

  • Global or focused scope PE assessments using bespoke technology (EY’s PE Risk Analyzer), analyzing your activities and specific fact patterns against treaty provisions and the impact of the Multilateral Instrument (MLI).
  • Specific country advice on the application and interpretation of domestic and treaty provisions.
  • Transfer pricing assessments to supplement the PE assessment to quantify the future tax costs and help mitigate potential penalties and interest.
  • Monitoring and periodic updates on PE-related legislative, administrative, judicial and controversy developments.
  • PE awareness and technical training for tax teams, key stakeholders and other relevant personnel.
  • Support with the implementation and/or review of PE related governance policies and checklists.
  • Support with PE and related TP controversy matters.

Permanent establishment in the changing environment

The concept of permanent establishment (PE) has been subject 

to unprecedented change in recent years. 

 Download report

PE Watch Tax Alerts

Monthly publication summarizing the latest developments around permanent establishments (PEs). The publication covers a wide-range of news, from case law, tax rulings, guidance, to legislations and regulations. Also available is our annual PE Watch: in review, which highlights and recapitulates the PE developments in a given year. 

  • 2023

    PE Watch alerts
    Jurisdiction covered
    May India, Denmark, Spain, UAE
    April Switzerland, United Kingdom, Japan, Finland, France, Greece, The Netherlands
    March Qatar, Denmark, The Netherlands, Spain
    February India, United Kingdom
    January Italy, Slovak Republic, UAE, Nigeria
  • 2022

    PE Watch alerts
    Jurisdiction covered
    December India, Kazakhstan, Denmark, Brazil, United Kingdom, Malta
    November Columbia, Rwanda, India, 
    October Mongolia, South Africa, Bulgaria, Türkiye, Finland, Ireland
    September Colombia, Germany, Denmark, Uruguay, Brazil 
    August OECD, Finland, Mauritius, United Kingdom, Netherlands
    July OECD, Estonia, Spain, Canada, Maldives, Denmark, Costa Rica, Finland
    June OECD, China, Hong Kong, Senegal, India, Denmark, Russia, Sweden 
    May OECD, Belize, Cameroon, Denmark, Germany, Switzerland, UAE, Ireland
    April Thailand, European Union, Germany, India, Denmark, Austria, Singapore
    March Bahrain, Romania, Nigeria, Denmark, France, Colombia, Netherlands, Denmark
    February OECD, Lesotho, Thailand, Vietnam, Costa Rica, Denmark, Peru, Russia, Sain, 
    January Seychelles, Finland, France, Denmark, Germany, Ireland, Malaysia
  • 2021

    PE Watch alerts
    Jurisdiction covered
    December OECD, Rwanda, Belgium, France, Ireland, Belgium, Portugal
    November OECD, Indonesia, Russia, Ireland, Mexico, Germany, Denmark, Spain, Germany, Austria, 
    October OECD, Namibia, Andorra, Spain, India, Denmark, Germany, Switzerland, New zealand, Russia, Saudi Arabia
    September United States, India, Chile, Denmark, Russia, Taiwan, 
    August OECD, Hong Kong, Maldives, Spain, United Kingdom, Denmark, Peru, Ukraine, United Nations
    July Germany, Austria, Switzerland, Greece,New Zealand, Singapore, Russia, Tanzania, Chile
    June Australia, Kenya, Sri Lanka, Chile, Denmark, Greece
    May Canada, Finland, Germany, Switzerland, Belarus, Denmark, India, Saudi Arabia, 
    April Norway, India, Ireland, OECD, Luxembourg
    March OECD, France, Luxembourg, Russia, Azerbaijan, Austria, Cyprus, Denmark, Italy, Moldova
    February OECD, Australia, Austria, Germany, Singapore,Germany, Ireland, Spain, 
    January France, India, Finland, Portugal, Ukraine, United States, Germany 
  • 2020

    PE Watch alerts
    Jurisdiction covered
    December Denmark, Hungary, Iceland, Australia, 
    November Cyprus, Singapore, Denmark, Egypt, Hungary, Portugal, India, Denmark, Peru, 
    October China, Chile, Denmark, Ukraine, Mexico, 
    September Canada, Philippines, Ukraine, Portugal, Latin America, United Kingdom
    August India, South Korea, Turkey, Ukraine, Austria, Greece, Pakistan, Kenya, 
    July Kazakhstan, Oman, Colombia, Denmark, Spain, Canada, Denmark, Nigeria, United Nations (UN), 
    June Denmark, Italy, Malaysia, Czech Republic, South Korea, Switzerland, Russia
    May OECD, Hong Kong, India, Indonesia, Singapore, United Kingdom, United States
  • PE Watch annual publication

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