PE+

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

Country-based

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.

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.

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

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.

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.