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permanent establishment

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This page displays all the results for the Permanent Establishment tag, sorted by the most recent activity. There are a total of 3 questions that have been tagged with Permanent Establishment. Explore the questions to find discussions and information relevant to this topic.
Jan 30, 2026
3 months ago
Mitchell ******
ORIGINAL POSTER
Does anyone have any information or links to information around employer risks/compliance for allowing staff to work remotely from Thailand on DTV. Covering permanent establishment etc,

Also anyone here had any issues with their employers allowing this due to any risk to the business?
2 comments
Nov 22, 2025
5 months ago
Hi. I have a rather urgent question. I'm already on DTV under workcation. I'm an employee for a US company. So my application that I submitted to the Thai Embassy included my employment contract and also the authorization letter from my boss. And so Thailand therefore has the name of the company I work for on record. Having worked in Thailand as an employee of a US company, could the Thai Revenue Department argue that the company has a Permanent Establishment (PE) in Thailand and therefore will want to go after them for payment of any Thai corporate income taxes?
45 comments
Dec 18, 2024
a year ago
Rosie *****
ORIGINAL POSTER
Could anybody with a DTV visa help advise, as I couldn't find the information online.

This may be specific to the UK, as I am unsure of the laws that other countries have.

The UK seems to have a law that you cannot work outside of the country for more than 180 days per year. My company is fine with me working anywhere in the world, but their concern is taxes, and that they will be required to pay foreign taxes, or that we will break some laws by doing this.

I currently (and will continue to) pay taxes in the UK as I am a resident there, but does anybody know if there are implications for me working abroad, or any steps myself and my company would need to take.

Thank you very much
21 comments
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