ÀÏ˾»úÎçÒ¹¸£Àû

Restricting the scope of activities that can be carried out in the jurisdiction will potentially reduce the risk of creating a PE; however, a risk still exists through the unwitting actions of employees.

Setting up a foreign subsidiary as a discreet entity may mitigate some risk; however, where it is found that the company undertakes some of its business through that subsidiary, a PE is formed.

Of particular interest recently is the increase in remote working from home, post-COVID-19 restrictions. An employee's home may become a fixed place of business through which their employer's business is conducted. Businesses should take local legal advice if concerned.

One option to remove the burden of administration and the risk of non-compliance within the jurisdiction, is to engage an Employer of Record (EOR). In this model, the EOR assumes the role of the employer,