Permanent Establishment Risks: Tax Liabilities in Multinational Companies

Ing. Samara Zarylbekova

Master's thesis

Abstract:

The impact of COVID-19 on tax liabilities and the risks related to permanent establishments (PEs) in multinational corporations (MNCs) are examined in this thesis. A review of the literature and empirical data ascertains the factors influencing PE calculation and the tax ramifications after the pandemic. The paper analyzes MNC methods for risk management in the face of COVID-19 disruptions using viewpoints from the fields of economics, business management, and international tax law. Along with analyzing the comments from tax authorities, it offers MNCs practical guidance on maximizing their tax compliance strategies in the post-COVID-19 environment.

Keywords

Permanent Establishment, Multinational Enterprises, OECD, Covid-19, International Taxation, Tax treaties, Indirect Taxes, Direct Taxes, Tax Risk Management, Double Taxation, Fixed place of Business, VAT, Corporate/Withholding Taxes, High-risk triggers, Low-risk triggers.

Jazyk práce: English

Datum vytvoření / odevzdání či podání práce: 10. 5. 2024

Obhajoba závěrečné práce

• Obhajoba proběhla 18. 6. 2024
• Vedúci: Ing. Petr Valouch, Ph.D.
• Oponent: Ing. Bc. Jana Hvozdenská, Ph.D.

Masaryk University

Faculty of Economics and Administration

Master programme / odbor:
Finance / Finance