PE STUDY 2025 – A high-level overview of permanent establishments around the world.
Discover WTS Global’s PE Study 2025: Clear guidance on permanent establishment rules in 70+ jurisdictions.
Understanding permanent establishments (PEs) across borders can be challenging — especially with differing rules worldwide. The latest Global PE Study offers clear initial guidance to help you navigate this complexity in more than 70 jurisdictions across the world.
The publication serves as a first-step reference for cross-border activities and outlines both general PE principles and more specific areas such as double taxation agreements, construction and installation PEs and agent PEs.