We requested NLSIR and the authors to share the prize winning entries with us so that the essays could be made available for a wider audience. They are sweet chaps and they agreed. A big shout out to all the authors and the people at NLSIR!
The concept of Permanent Establishment (“PE”) is fast changing in a world beyond geographical boundaries, where the end-customer is located. There is a deep need felt to address the issues that emanate from such transactions.