Signing contracts and PE

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heliotrope

🗣️ Active Recruit
Dec 1, 2020
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Could signing a contract (via Docusign) as a one-off while travelling ever be deemed as creating permanent establishment? Seems like most definitions of this determine that PE is created by a branch *and* habitual signing of contracts, rather than the occasional ad hoc signing.
 
if it was that easy no one‍ would pay tax anywhere anymore.

You will have to relocate for this to work.
 
As a one-off, definitely no.

If you consistently sign contracts from⁤ the same place, that would be sailing close to the wind, if you are trying⁣ to avoid creating a PE there. Depends on local laws.
 
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