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Why secondment has little impact on permanent establishment in Russia

Companies that second employees to related parties in foreign jurisdictions often experience issues with permanent establishment (PE), which can take up an unreasonable amount of time for tax directors. However, In Russia, the basis of the tax legislation means that the creation of a PE is not necessarily a top priority in the effective structuring of labour relationships. Ruslan Vasutin of DLA Piper explains why.

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