UnscheduledInternational Tax Aspects of Permanent Establishments
This course is designed to provide participants with an in-depth analysis of the concept of permanent establishment (PE). Practical issues, such as allocation of profits and VAT aspects of PEs, will be covered.
Please note: This course is not currently scheduled. The price, program and instructors are detailed as per the previous course for information purposes only and may be subject to change.
- Open Course
- Amsterdam - The Netherlands
- Course code:
- € 2,360 / $ 3,068 (VAT excl.)
- 21% VAT is applicable on all courses attended in The Netherlands.
- Client offer:
- 20% discount for IBFD Membership and Global Tax Explorer (Plus) clients.
Early Bird Discount: a 30% discount will be applied for registrations received 60 days or more before the commencement of the course (cannot be used in conjunction with other discounts).
- International Tax Aspects of Permanent Establishments
Overview and Learning ObjectivesThis course is designed to provide participants with an in-depth analysis of the concept of permanent establishment (PE). Practical issues, such as allocation of profits and VAT aspects of PEs, will be covered. This will be combined with the use of case studies to ensure that participants leave the course with the confidence to apply what they have learned. Emphasis will be placed on a number of complex tax issues relating to PEs, such as non-discrimination, e-commerce, triangular cases and the problems surrounding agency PEs. The latest OECD developments and PE issues that can arise from business restructuring will also be examined.
This is an interactive course with a maximum of 30 participants. Prior to the course, participants will be given access to an documentation platform which provides them with additional pre-reading material and supplementary material (e.g. legal documentation, case law and related articles/literature). During the course, participants will be provided with a course binder containing documents relevant to the course.Field of study
Who Should Attend?The course is suitable for practitioners in tax advisory firms, tax specialists in commerce and industry, finance professionals who wish to gain a complete understanding of the subject, tax authorities and government officials.
Course Level and PrerequisitesThis is an intermediate level course. Participants should be familiar with the structure of tax treaties and their allocation rules in addition to the domestic law of at least one country, in particular as it relates to cross-border situations.
Pre-course PreparationIn order to participate in this particular course, no advanced preparation is necessary. However, for some courses, suggested reading materials will be made available on our documentation platform a few weeks before the start of the course.
Interactive Course - "Group Live"To safeguard the interactive nature of the course, including group discussions and case studies, a maximum of 30 participants will be accepted. Early registration is therefore recommended.
Continuing Professional EducationRecommended NASBA CPE points for this course: 27 (in accordance with the standards of the National Registry of CPE points, CPE credits are granted based on a 50-minute hour). Read more information on CPE points and accreditation for ITA courses.
Course Fee and Registration DetailsThe course fee covers participation in the course, all course materials, lunch, coffee/tea and refreshments. The costs of accommodation and transport are not covered. If you have any other questions regarding attendance of the course, travel arrangements, payments and cancellations, please consult our FAQ.
- Permanent Establishment Concept
- Business Profits
- Permanent Establishments from an EU VAT Perspective
- Transfer Pricing Principles
- Business Restructuring and Permanent Establishments
- Treaty and EC Non-Discrimination Principles relating to PEs
- Triangular Cases
- Case Studies
- Roberto Bernales
- Roberto Bernales is Senior Research Associate in the European Team and Research Manager of the IBFD Knowledge Centre. He...
- Walter van der Corput
- Walter van der Corput is Editor of IBFD’s International VAT Monitor and EU VAT Compass. He has over 25 years tax...
- Madalina Cotrut
- Madalina Cotrut is a Senior Research Associate with IBFD’s European Knowledge Group. She obtained her law degree in 2002...
- Andreas Perdelwitz
- Andreas Perdelwitz is a Principal Research Associate in IBFD’s European Knowledge Group. Mr Perdelwitz obtained his law...
- Hans Pijl
- Hans Pijl has Linguistics (MA) and Law (LLM) degrees from the University of Leiden, the Netherlands. He is an independent...
- Emanuela Santoro
- Emanuela Santoro is the Tax Director of Fiat Industrial in Turin as from 15 November 2011. Before joining Fiat Industrial, she...