In the continued development of PE+, Wolters Kluwer is proud to collaborate with PwC.
- Peer-designed intuitive user interface making it easy to compare core PE documents in line with tax professionals’ workflow
- Country-by-Country comparison of domestic PE regulations, currently covering 35+ jurisdictions
- Country reports; tax treaties, model conventions and commentaries; tax cases; journal articles, all interlinked
Up-To-Date Information
Providing information superiority and authoritativeness based on partnership, to act with confidence.
Country-by-Country Comparisons
Indicating if there is a permanent establishment in a country and providing guidance on profit allocation.
On-Screen Comparison
Offering Scrutinising any discrepancies between documents in detail.
Use cases
Country-based
Compare key aspects of Swiss, Belgian and Dutch country law with that of Belgium and the Netherlands to ascertain which country would be most advantageous from a tax perspective to operate in.
Compare key aspects of Swiss and Belgian country law and double tax treaty to ascertain whether a client has a permanent establishment in Switzerland.
Compare key aspects of Swiss country law with the OECD Model Convention to ascertain whether a client would have a permanent establishment in Switzerland should they continue with their expansion plans.
Double tax treaty-based
Compare one double tax treaty to another to decide which country is better to choose, from a tax planning perspective, in terms of a new overseas-based sales operation.
Compare permanent establishment-related details from within a double tax treaty with correlating information within a model convention to decide whether a permanent establishment risk may be present within a given jurisdiction.
-
PE+ is a joint venture between PwC and Wolters Kluwer.
Top Permanent Establishment experts from all over the world have contributed to PE+
View full contributors list
Editor
Johann Müller International Tax Professional 
Authors
Country Name Affiliation Profile Australia Peter Collins 
Hamish McElwee Austria Herbert Greinecker Martin Jann Marlies Ursprung-Steindl Belgium Stefaan De Baets Maarten Temmerman Brazil Romero J.S. Tavares Chile Mauricio Valenzuela Mijael Strauss Klein Jonatan Israel China Matthew Mui Frank Feng Colombia Angela Liliana Sanchez Omar Sebastian Cabrera Manuel Rubio Denmark Soren Jesper Hansen Lene Munk Rasmussen Lars Ellegård Holst Ove Lykke Hindhede Christian Rogersen Troels Kjølby Nielsen Egypt Passant ElTabei Finland Noora Flemming Teemu Peitsaari Jarno Laaksonen France Renaud Jouffroy Sandra Fleurier Emmanuel Raingeard de la Bletière Germany Mathias Schreiber Huili Wang Greece Anastasios Karmas Athanasios Zontanos Katerina Vagia Stavroula Marousaki Hungary Ákos Burján Eszter Turcsik India Vishal J. Shah Smit Seth Khyati Shah Ireland Mary Honohan Italy Piergiorgio Valente Crowe Valente/
Valente Associati GEB Partners Filipa Correia Crowe Valente/
Valente Associati GEB Partners Japan Yoshiyasu Okada Yumiko Arai Latvia Vita Sakne Tatjana Koncevaja Mexico David Cuellar Jose Antonio Gonzalez Luis Felipe Muñoz Sergio Luis Pérez Cruz Netherlands Hein Vermeulen Ciska Wisman New Zealand Helen Johnson Brittany Stewart Erin Venter Norway Lars Hallvard Walby Erik Stenvik Granly Morten Beck Peru Arturo Tuesta Madueno Poland Agata Oktawiec Portugal Dinis Tracana PMLJ Advogados Tiago Cassiano Neves Garrigues South-Africa David Lermer Osman Mollagee Spain Daniel Munoz Almazan Garrigues Luis Manuel Vinuales Garrigues Sweden Peter Lindblad Anna Berglund Pär Magnus Wiséen Raman Atroshi Switzerland Stefan Schmid Tamara Schwaerzler Thailand Emvalee Chiarapurk Paul B.A. Stitt Turkey Burcu Canpolat United Arab Emirates Jochem Rossel United Kingdom Mike Cooper Sonia Watson USA Oren Penn Stephen Nauheim -
If you would like to learn more about Kluwer International Tax Law or if you have any questions, please contact us: