The concept of permanent establishment ("PE"), first introduced in the 1940s, has not been mentioned frequently in Hong Kong as the taxability of profits has relied on the question of the source of profits.
After the launch of Base Erosion and Profit Shifting (BEPS), a project by the Organization for Economic Co-operation and Development, the definition of PE has a new chapter internationally.
Would this change of definition of PE bring more controversy or settlement of tax issues?
The Italian Chamber of Commerce, in collaboration with Ernst & Young, is glad to present this webinar that will provide insights on the change of meaning of PE in Hong Kong and its tax implications.
Our experts will deepen the impact of the new definition to Hong Kong resident and non-resident companies, comparing the PE and enforcement in the Asia Pacific region.
Transfer Pricing, Greater China, at Ernst & Young
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Partner, Greater China Tax Controversy Co-Leader Hong Kong Tax Controversy Leader at Ernst & Young
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