Kluwer International Tax Law
is delighted to introduce PE+
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Permanent Establishment research is often more of a challenge to legal practitioners in the international tax space, than it needs to be.

We are very proud to launch PE+, a total support solution for the international tax professional who needs to research permanent establishments.

PE+ comprises of:
  • Peer-designed intuitive user-interface making it easy to compare core PE documents in line with your natural work flow
  • Country by Country comparison of domestic PE regulations
  • Country reports; tax treaties, model conventions and commentaries; tax cases; journal articles, all interlinked
Request more information

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Country by Country Comparisons

A superior tool to determine with confidence if there is a permanent establishment in a country and to provide guidance on profit allocation.

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Up-To-Date Information

Supporting the international tax professional by providing updated information, thus providing information superiority.

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On-Screen Comparison

Providing International tax professionals with an easier way to scrutinize any discrepancies between documents in detail.

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Total Solution

PE+ is a complete support solution for the tax professional who needs to undertake research on Permanent Establishment. The content sets and user-journey are aligned to that of a tax professional.

A

  • Argentina
  • Armenia
  • Australia
  • Austria
  • Azerbaijan

B

  • Bahrain
  • Bangladesh
  • Belgium
  • Bolivia
  • Bosnia and Herzegovina
  • Botswana
  • Brazil
  • Brunei
  • Bulgaria
World map

C

  • Canada
  • Chile
  • China
  • Colombia
  • Costa Rica
  • Croatia
  • Cyprus
  • Czech Republic

B

  • Denmark
  • Dubai

E

  • Ecuador
  • Egypt
  • El Salvador
  • Estonia
  • Ethiopia

F

  • Finland
  • France

G

  • Georgia
  • Germany
  • Greece
  • Guatemala

H

  • Hong Kong
  • Hungary

I

  • India
  • Indonesia
  • Iraq
  • Ireland
  • Israel
  • Italy

J

  • Japan

K

  • Kazakhstan
  • Kuwait

L

  • Latvia
  • Lithuania
  • Luxembourg

M

  • Malaysia
  • Malta
  • Mexico
  • Montenegro
  • Morocco

N

  • Netherlands
  • New Zealand
  • Nigeria
  • Norway

O

  • Oman

P

  • Pakistan
  • Panama
  • Papua New Guinea
  • Peru
  • Philippines
  • Poland
  • Portugal
  • Puerto Rico

Q

  • Qatar

R

  • Romania
  • Russia

S

  • Saudi Arabia
  • Serbia
  • Singapore
  • Slovakia
  • Slovenia
  • South Africa
  • South Korea
  • Spain
  • Sweden
  • Switzerland

T

  • Taiwan
  • Thailand
  • Tunisia
  • Turkey

U

  • Ukraine
  • United Kingdom
  • Uruguay
  • Uzbekistan

V

  • Venezuela
  • Vietnam



Use Cases

To understand better what PE+ can do for you, please watch the video

Country based

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I’d like to compare key aspects of Swiss country law with that of Belgium and The Netherlands in order to try to help ascertain which country would be most advantageous from a tax perspective to operate in.

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I’d like to compare key aspects of Swiss country law and the Swiss double tax treaty with Belgium in order to try to ascertain whether my client has a permanent establishment in Switzerland.


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I’d like to compare key aspects of Swiss country law with the OECD Model Convention in order to try to ascertain whether my client would have a permanent establishment in Switzerland should they continue with their expansion plans.

 

Double Tax Treaty Based

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I’d like to compare one double tax treaty with another double tax treaty in order to help me decide which country might be better to choose from a tax planning perspective in terms of a new overseas based sales operation.

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I’d like to compare permanent establishment related details from within a double tax treaty with correlating information within a model convention in order to help me 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+

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Editor

Johann Müller International Tax Professional icon card person

Authors

Country Name Affiliation Profile
Australia Peter Collins pwc logo icon card person
Hamish McElwee pwc logo icon card person
Austria Herbert Greinecker pwc logo icon card person
Martin Jann pwc logo icon card person
Marlies Ursprung-Steindl pwc logo icon card person
Belgium Stefaan De Baets pwc logo icon card person
Dennis Matthijs pwc logo icon card person
Maarten Temmerman pwc logo icon card person
China Matthew Mui pwc logo icon card person
Frank Feng pwc logo icon card person
Denmark Soren Jesper Hansen pwc logo icon card person
Lene Munk Rasmussen pwc logo icon card person
Lars Ellegård Holst pwc logo icon card person
Ove Lykke Hindhede pwc logo icon card person
Julie Joy Gram Olsen pwc logo icon card person
Abdi Mohamed pwc logo icon card person
Christian Rogersen pwc logo icon card person
Troels Kjølby Nielsen pwc logo icon card person
France Renaud Jouffroy pwc logo icon card person
Sandra Fleurier pwc logo icon card person
Linda Trabelsi pwc logo icon card person
Germany Mathias Schreiber pwc logo icon card person
Huili Wang pwc logo icon card person
Hungary Ákos Burján pwc logo icon card person
Eszter Turcsik pwc logo icon card person
India Vishal J. Shah pwc logo icon card person
Smit Seth pwc logo icon card person
Khyati Shah pwc logo
Italy Piergiorgio Valente Crowe Valente/
Valente Associati GEB Partners
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Mexico David Cuellar pwc logo icon card person
Jose Antonio Gonzalez pwc logo icon card person
Luis Felipe Muñoz pwc logo icon card person
Sergio Luis Pérez Cruz pwc logo icon card person
Netherlands Vassilis Dafnomilis pwc logo icon card person
Hein Vermeulen pwc logo icon card person
Portugal Dinis Tracana PMLJ Advogados icon card person
Tiago Cassiano Neves Garrigues icon card person
South-Africa Osman Mollagee pwc logo icon card person
Spain Daniel Munoz Almazan Garrigues icon card person
Luis Manuel Vinuales Garrigues icon card person
Sweden Peter Lindblad pwc logo icon card person
Anna Berglund pwc logo icon card person
Pär Magnus Wiséen pwc logo icon card person
Raman Atroshi pwc logo icon card person
Switzerland Stefan Schmid pwc logo icon card person
Tamara Schwaerzler pwc logo icon card person
United Kingdom Mike Cooper pwc logo icon card person
Sonia Watson pwc logo icon card person
USA Oren Penn pwc logo icon card person
Stephen Nauheim pwc logo icon card person
If you would like to learn more about our Kluwer International Tax Law database or if you have any questions, please contact us: