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.

More information in our fact sheet: