Online Course Substance & Permanent establishment

Inhoud

This course focuses on the topics of substance and permanent establishments, and in particular the differences in application and interpretation in these inherently international topics. Required substance in terms of tax residence will be addressed from different perspectives such as the source state and shareholders. Hereafter, the definition and scope of a permanent establishment will be more closely examined, including management permanent establishments and commissionaire structures.

This course will be conducted in English.