Archive for October 3rd, 2010

The Japanese ‘Fixed Place of Business’ PE

October 3, 2010  |  Taxable Presence  |  No Comments
The 'Ohara Hadaka Matsuri' or 'Ohara Naked Festival', held once a year in Chiba. The shrine is carried in a rush into the sea.

The 'Ohara Hadaka Matsuri' or 'Ohara Naked Festival' held once a year in Chiba. The shrine is carried in a rush into the sea.

A long established convention of international tax law is that in order for the business income of a company to be taxable in a foreign country, the company must have a ‘permanent establishment’ or ‘PE’ in the foreign country concerned through which its business is conducted.

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