Course Detail(TAX145ET : Permanent Establishment)

TAX145ET : Permanent Establishment

3.50 CPE Hours (Others)
Classroom
In Collaboration with:  

Programme Overview

This CPE Seminar is conducted in association with Ernst & Young Solutions LLP

Programme Objective

Permanent establishment (PE) is an important concept in international taxation. It is used as a threshold test to determine taxability of a non-resident’s business income arising from activities undertaken in the other countries. Although the PE concept has existed for decades, it is subject to different interpretations and will continue to evolve in light of the digital economy and recent focus by governments on tax revenue.

Programme Outline

Upon completion of this course, you should be able to:

  • Explain the importance of PE concept in tax treaties for attributing taxing rights between countries

  • Identify the different types of PE

  • Identify the differences in PE concept between the OECD and UN Model Conventions

  • Determine whether certain business activities of an enterprise constitute a PE

  • Under the possible consequences of having a PE overseas

Training Methodology

Lecture style with exercises/case studies.

Closing Date for Registration

1 week before programme or until full enrolment.

Intended For

The course is suitable for tax practitioners and finance professionals who wish to gain a understanding of the subject and how this may be applied in real-life situations.

Competency Mapping

Others = 3.50 Hours

Schedule & Fees

Date & Time

12 Sep 2018 (9:00 AM - 12:30 PM)

Registration is closed

Programme Facilitator(s)

Chester Wee
Yeo Ying

Date & Time

07 Sep 2017 (9:00 AM - 12:30 PM)

Registration is closed

Programme Facilitator(s)

Chester Wee
Yeo Ying

Date & Time

11 Aug 2016 (9:00 AM - 12:30 PM)

Registration is closed

Programme Facilitator(s)

Team of Professionals

Testimonial

Funding

No funding Available!

Programme Facilitator(s)


Chester Wee
Partner, International Tax Services, Ernst & Young Solutions LLP
 
Chester has 20 years of experience in advising on cross-border tax issues, managing tax controversy as well as handling tax compliance and reporting. His experiences cover a wide spectrum of industries including Consumer Products & Retail, Real Estate, Hospitality & Construction and Oil & Gas (including shipping). Over the years, he has been assisting businesses in reviewing holding structures and operating models, managing tax residence issues, identifying and managing withholding tax issues and permanent establishment risks, and advising on IP strategies and migration, and tax efficient repatriation of profits and cross-border financing. Chester has also advised US, European and Asian multinational companies regarding the establishment of regional as well as global supply chain management structures in Singapore. Chester regularly participates in EY’s Global Think Tanks. He speaks regularly at conferences and seminars, both in Singapore and overseas. Chester is a facilitator for the Advanced Tax Programme (International Tax Module) conducted by the Tax Academy of Singapore.


Yeo Ying
Senior Manager, International Tax Services, EY Singapore

Yeo Ying is a senior manager with the International Tax Services team in EY Singapore and has more than 9 years of experience in Singapore corporate tax and international tax. She advises companies on a broad array of tax issues relating to cross-border transactions such as permanent establishment risk, access to tax treaties, group or supply chain restructuring, M&A, and migration of intellectual property. She works with companies across a spectrum of industries including shipping, oil and gas, consumer products, technology and manufacturing.

Yeo Ying graduated from the Nanyang Technological University with a Bachelor of Accountancy (Hons) Degree.  She is an Accredited Tax Advisor (Income Tax) with the Singapore Institute of Accredited Tax Professionals.
 
 

Mr Henry Toi, Buzan Master Trainer

 

The Managing Director of Brain Capital Group Pte Ltd (formerly known as Buzan Professional Development Centre Pte Ltd), Henry Toi holds a Master of Education from RMIT University and a Bachelor of Engineering (Hons) from the National University of Singapore. Prior to establishing Buzan Centre Asia, Henry worked for premier organisations such as The Monetary Authority of Singapore, Shell Petroleum, Standard Chartered Bank and OCBC Asset Management.
 
Among some of the clients trained by Henry include J Walter Thompson Asia-Pacific, Cerebos Pacific, Schroeders Asia, BP Asia, IBM Southeast Asia, Singapore General Hospital, The National Council of Social Services, Oracle Corporation and the Hong Kong & Shanghai Banking Corporation.
 
or

 


Tan Kwan Liang, Buzan Senior Trainer
 
TAN KWAN LIANG is a Director and Senior Instructor of Buzan Asia Pte Ltd. He also founded the Mind Sports Organisation in Singapore. Prior to being a trainer, he spent 15 years in the IT industry, holding various senior management positions in various leading IT companies. Kwan Liang currently leads workshops and facilitates planning sessions with companies.

He is also an Associate Trainer with the Singapore Civil Service College and he has trained all government division levels there. He is also a Faculty member of Macau SAR Government Executive Management Program.

 

or

 


Eric Cheong, ThinkBuzan Master Trainer

 

Eric Cheong is currently one of the only seven global Master Trainers accredited by ThinkBuzan Ltd in UK.  Since 2006, he has been training organisations in the Tony Buzan’s techniques on Mind Mapping®, Memory, Speed Reading, Creative Thinking and the iMindMap software. He holds the Advanced Certificate in Training and Assessment (ACTA) for the Trainer, Developer and Assessor accreditations under the Singapore Work Development Authority (WDA).  He currently runs his own company Esterisk Consulting Group, and is also the Senior Consultant with several companies including Buzan Asia, Brain Capital Group, Logic Mills and Communications Cove. 

 

Over the years, Eric has trained more than 5,000 executives, teachers and students across Asia.  Some of his major clients include Oracle, Intel, Motorola, HSBC, ARUP, HK Securities, HK Exchange & Clearing Limited, Tuv Sud, Hewlett Packard, Singapore Airlines Ltd, Singapore Mass Rapid Transit Ltd and Singapore Power Ltd.  He has also trained Singapore government agencies such as Ministry of Education, National Heritage Board, Housing Development Board, Health Promotion Board, Supreme Court, Health Sciences Authority and Defence Science Organisation. 

 

Programme Overview

This CPE Seminar is conducted in association with Ernst & Young Solutions LLP

Programme Objective

Permanent establishment (PE) is an important concept in international taxation. It is used as a threshold test to determine taxability of a non-resident’s business income arising from activities undertaken in the other countries. Although the PE concept has existed for decades, it is subject to different interpretations and will continue to evolve in light of the digital economy and recent focus by governments on tax revenue.

Programme Outline

Upon completion of this course, you should be able to:

  • Explain the importance of PE concept in tax treaties for attributing taxing rights between countries

  • Identify the different types of PE

  • Identify the differences in PE concept between the OECD and UN Model Conventions

  • Determine whether certain business activities of an enterprise constitute a PE

  • Under the possible consequences of having a PE overseas

Training Methodology

Lecture style with exercises/case studies.

Closing Date for Registration

1 week before programme or until full enrolment.

Intended For

The course is suitable for tax practitioners and finance professionals who wish to gain a understanding of the subject and how this may be applied in real-life situations.

Competency Mapping

Others = 3.50 Hours

Programme Facilitator(s)

Chester Wee
Partner, International Tax Services, Ernst & Young Solutions LLP
 
Chester has 20 years of experience in advising on cross-border tax issues, managing tax controversy as well as handling tax compliance and reporting. His experiences cover a wide spectrum of industries including Consumer Products & Retail, Real Estate, Hospitality & Construction and Oil & Gas (including shipping). Over the years, he has been assisting businesses in reviewing holding structures and operating models, managing tax residence issues, identifying and managing withholding tax issues and permanent establishment risks, and advising on IP strategies and migration, and tax efficient repatriation of profits and cross-border financing. Chester has also advised US, European and Asian multinational companies regarding the establishment of regional as well as global supply chain management structures in Singapore. Chester regularly participates in EY’s Global Think Tanks. He speaks regularly at conferences and seminars, both in Singapore and overseas. Chester is a facilitator for the Advanced Tax Programme (International Tax Module) conducted by the Tax Academy of Singapore.

Yeo Ying
Senior Manager, International Tax Services, EY Singapore

Yeo Ying is a senior manager with the International Tax Services team in EY Singapore and has more than 9 years of experience in Singapore corporate tax and international tax. She advises companies on a broad array of tax issues relating to cross-border transactions such as permanent establishment risk, access to tax treaties, group or supply chain restructuring, M&A, and migration of intellectual property. She works with companies across a spectrum of industries including shipping, oil and gas, consumer products, technology and manufacturing.

Yeo Ying graduated from the Nanyang Technological University with a Bachelor of Accountancy (Hons) Degree.  She is an Accredited Tax Advisor (Income Tax) with the Singapore Institute of Accredited Tax Professionals.
 
 

Mr Henry Toi, Buzan Master Trainer

 

The Managing Director of Brain Capital Group Pte Ltd (formerly known as Buzan Professional Development Centre Pte Ltd), Henry Toi holds a Master of Education from RMIT University and a Bachelor of Engineering (Hons) from the National University of Singapore. Prior to establishing Buzan Centre Asia, Henry worked for premier organisations such as The Monetary Authority of Singapore, Shell Petroleum, Standard Chartered Bank and OCBC Asset Management.
 
Among some of the clients trained by Henry include J Walter Thompson Asia-Pacific, Cerebos Pacific, Schroeders Asia, BP Asia, IBM Southeast Asia, Singapore General Hospital, The National Council of Social Services, Oracle Corporation and the Hong Kong & Shanghai Banking Corporation.
 
or

 


Tan Kwan Liang, Buzan Senior Trainer
 
TAN KWAN LIANG is a Director and Senior Instructor of Buzan Asia Pte Ltd. He also founded the Mind Sports Organisation in Singapore. Prior to being a trainer, he spent 15 years in the IT industry, holding various senior management positions in various leading IT companies. Kwan Liang currently leads workshops and facilitates planning sessions with companies.

He is also an Associate Trainer with the Singapore Civil Service College and he has trained all government division levels there. He is also a Faculty member of Macau SAR Government Executive Management Program.

 

or

 


Eric Cheong, ThinkBuzan Master Trainer

 

Eric Cheong is currently one of the only seven global Master Trainers accredited by ThinkBuzan Ltd in UK.  Since 2006, he has been training organisations in the Tony Buzan’s techniques on Mind Mapping®, Memory, Speed Reading, Creative Thinking and the iMindMap software. He holds the Advanced Certificate in Training and Assessment (ACTA) for the Trainer, Developer and Assessor accreditations under the Singapore Work Development Authority (WDA).  He currently runs his own company Esterisk Consulting Group, and is also the Senior Consultant with several companies including Buzan Asia, Brain Capital Group, Logic Mills and Communications Cove. 

 

Over the years, Eric has trained more than 5,000 executives, teachers and students across Asia.  Some of his major clients include Oracle, Intel, Motorola, HSBC, ARUP, HK Securities, HK Exchange & Clearing Limited, Tuv Sud, Hewlett Packard, Singapore Airlines Ltd, Singapore Mass Rapid Transit Ltd and Singapore Power Ltd.  He has also trained Singapore government agencies such as Ministry of Education, National Heritage Board, Housing Development Board, Health Promotion Board, Supreme Court, Health Sciences Authority and Defence Science Organisation. 

 


Upcoming Schedule

Registration is closed

Date & Time

12 Sep 2018 (9:00 AM - 12:30 PM)

Fee (inclusive of GST)

For Members: $ 250.00
For Non-Members: $ 300.00

Programme Facilitator(s)

Chester Wee
Yeo Ying

Venue

60 Cecil Street
ISCA House
Singapore 049709