Master the post BEPS Permanent Establishment concept and the principles of profit attribution
As jurisdictions take coordinated and unilateral measures to tackle base erosion and profit shifting, the concept of Permanent Establishments (hereinafter “PEs”) becomes more relevant than ever.
Because the tax liability of an enterprise in a jurisdiction is oftentimes dependent on the existence of a PE, tax professionals need to be fully equipped with specialized knowledge to avoid unintended consequences.
This project is therefore aimed at providing you with a comprehensive online training on the evolving PE concept and corresponding profit attribution.
We draw from numerous case studies to ensure that you also learn how to apply the current approaches in your own practice.
By the end of this online course, you will be able to: