‘Smart manufacturing’ blurs the definitions of PE, goods and services

Anjana Haines

May 14 2019

Taxpayers at this year’s Asia Tax Forum said the popularity of manufacturing ‘smart’ products is adding to the confusion of whether, and at what point, certain goods should be defined as services and where they should be taxed.

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Anjana Haines

Managing editor ITR

Anjana manages ITR’s online and print coverage, alongside the publication’s awards and events worldwide. She covers all areas of corporate tax matters, but particularly disputes, transfer pricing arrangements and tax treaty analysis.

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