If you set someone up to work from home in a country in which your company has no presence apart from that person, could the authorities there treat you as having a permanent presence for tax purposes, a so-called 'permanent establishment'? If so, you could face corporate tax bills. Sylvie Dumortier, corporate tax expert from Ius Laboris Belgium, takes us through the way the authorities determine whether there is a permanent establishment and how to head off those risks.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.