Permanent Establishment (PE)
A physical presence of a foreign company in Aotearoa that triggers tax obligations.
Example:
If Amazon sets up a warehouse in Aotearoa, it can’t dodge NZ corporate tax.
Visual idea: A warehouse stamped “PE = taxable.”
A physical presence of a foreign company in Aotearoa that triggers tax obligations.
Example:
If Amazon sets up a warehouse in Aotearoa, it can’t dodge NZ corporate tax.
Visual idea: A warehouse stamped “PE = taxable.”