The analysis and treatment of permanent establishment issues inevitably vary between taxing jurisdictions. Todd M Landau, Harry Doornbosch and Nicasio del Castillo, PricewaterhouseCoopers, New York, look at the international aspects
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Two months since EU political agreement on pillar two and few member states have made progress on new national laws, but the arrival of OECD technical guidance should quicken the pace. Ralph Cunningham reports.