KPMG article: Potential permanent establishment, transfer pricing challenges associated with mobile workers
Survey examines tax administration approaches to remote workers, geographically dispersed senior management, and related exit tax risks.
A KPMG survey of transfer pricing professionals in 22 jurisdictions examines how tax administrations are addressing permanent establishment (PE) and transfer pricing issues arising from remote workers and geographically dispersed senior management. The survey highlights differences among jurisdictions in PE assertions, challenges to cost-plus remuneration for entities employing senior executives, and potential exit tax consequences when key decision-makers relocate.
Read a September 2026 article* prepared by KPMG tax professionals.
*Reproduced with permission from Tax Management International Journal,9/24/2026. Copyright @ 2026 by Bloomberg Industry Group, Inc. (800-372-1033) http://www.bloombergindustry.com