In “The Pit of Permanent Establishment – Part 4”, we look at the ultimate response to avoiding permanent establishment issues, which is to set up a local company in a new country. (See also articles “The Pit of Permanent Establishment – Part 1, Part 2 and Part 3). Setting up a local company in a new country is by far …
Working with a Local Service Provider to Deliver Services in a New Country In the articles “The Pit of Permanent Establishment – Part 1”, we looked at how a business can accidentally create a permanent establishment in a new country by not obtaining the correct legal and tax advice. In “The Pit of Permanent Establishment – Part 2”, we looked …
The Local Distributor / Agent Model In “The Pit of Permanent Establishment – Part 1”, we looked at how a technology business could find itself creating a permanent establishment in a foreign jurisdiction by accident – just by starting to do business without obtaining appropriate tax and legal advice, and that this invariably resulted in adverse cost consequences for the …
When technology businesses have exhausted the market in the UK, the next logical step is to start exporting services. Exporting to EEA countries has its own challenges, including differences of language and sometimes also of culture, but exporting beyond the European Single Market may bring some more interesting additional legal and fiscal challenges, including the spectre of “permanent establishment”. A …
