International businesses need a globally mobile workforce and while technology developments such as virtual meetings and video conferencing can reduce the need to be on a plane, they also open up new developments, such as virtual teams and home working and there is likely now a wealth of data on employee whereabouts available within your organisation.
While borders are becoming less important for the workforce, they remain a critical starting point for determining taxation and in particular the existence of a permanent establishment. As explained in Episode 1, the reduction in the PE threshold triggered by the BEPS action plan will likely increase potential tax authority challenges in situations where employees cross borders to engage in activities such as contract negotiation.
In the third episode of our EMEA PE webcast series we focus on the practical implications of having a globally mobile workforce and the type of PE challenges this can create.
PwC specialists from our international tax practice and our people & organisation practice explain the typical PE issues that may arise from activities such as short term business visits and home working. In addition they consider approaches to monitoring data on employees and ways to identify and manage potential risk areas.
Click on the link below and register to access an online recording of the webcast.