16 septembre 2024 I Interventions
Business without borders: managing the impacts of corporate and c-suite mobility
IBA Annual Conference, Mexico, 2024
The panel (with participants form the US, Brazil, Mexico, Portugal, Italy and Switzerland) analyzes the potential tax impacts of corporate and executives' mobility. This includes the permanent establishment and place of effective management risks in cross-border situations as well as the consequences (e.g. exit taxation) in case of a creation of a permanent establishment or of a shift of the place of effective management.