In today’s interconnected business environment, managing international corporate tax is more complex than ever. Multinational operations must juggle compliance with both domestic tax rules and international treaty obligations. A central concept in this landscape is the Permanent Establishment (PE) — a fixed place of business that may trigger tax obligations in the source country.

Understanding PE risk is essential for companies engaged in cross-border trade, services, or project work. Incorrectly assessing PE exposure can lead to unexpected tax liabilities, compliance failures, and legal complications. That’s why proactive planning, jurisdiction-specific knowledge, and ongoing advisory support are critical.

At Goldstone, we offer a full spectrum of PE advisory services designed to help you evaluate, manage, and minimize your global tax exposure.

Our Permanent Establishment (PE) Services Include:

• Evaluation of PE risks under UAE tax law and international tax treaties

• PE exposure assessment for existing and proposed business models and transactions

• Detailed guidance on various PE categories: Fixed Place PE, Agency PE, Service PE, Installation/Construction PE, and emerging concepts like Virtual PE

• Analysis of your business’s structure, contracts, and operations from a PE standpoint

• Support with Withholding Tax obligations linked to PE presence

• Strategic advice to mitigate PE creation through operational planning and legal structuring

• Assistance with compliance, including PE-related tax registrations and filings

• Review and drafting of agreements to reduce unintended PE exposure

• Application of Double Taxation Avoidance Agreements (DTAAs) to optimize tax positions

• Guidance on OECD BEPS Action Plan 7, covering artificial avoidance of PE status