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If you set someone up to work from home in a country in which
your company has no presence apart from that person, could the
authorities there treat you as having a permanent presence for tax
purposes, a so-called 'permanent establishment'? If so, you
could face corporate tax bills. Sylvie Dumortier, corporate tax
expert from Ius Laboris Belgium, takes us through the way the
authorities determine whether there is a permanent establishment
and how to head off those risks.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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