This content is from: Brazil

Global head of tax's guide to approaching secondment and PE

Jitendra Grover, global head of tax for Aricent Group, a global innovation and technology services company, warns that if a person is providing services for an entity in one country (home country) and has spent a considerable length of time in another country (most tax treaties provide for 90 days to 180 days) they would constitute a permanent establishment (PE) of the home country entity.

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