United States

What constitutes a permanent establishment?

Top international tax issues to consider


Expansion of sales, operations or activities into foreign countries can often raise questions about what constitutes “permanent establishment.”  This is one of the most frequently asked questions and international tax considerations for globally active companies.  In this recording, RSM principal Mark Strimber explains how a company can rise to the level of permanent establishment and what this means for tax obligations in the foreign jurisdiction.

download the permanent establishment analysis information sheet

Key considerations:

  • Exposure to local tax
  • Exceptions to local tax obligation
  • Non-treaty countries
  • Employees in foreign countries


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