A fixed place or dependent agent that can create corporate tax presence in a country — relevant for crypto businesses and some remote setups.
Permanent establishment (PE) is a tax-treaty concept: enough presence in a country (office, server debates, dependent agents) can make a business taxable there.
Most retail investors ignore PE; founders, DAOs with real-world ops, and companies with local staff should not.
Educational definition — not tax advice. Treaty analysis required.
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Bi-weekly crypto tax & regulation notes. Educational only, not tax advice.
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South Korea’s virtual-asset tax is scheduled for 2027 (~22% above ₩2.5M). What to track in 2026 so cost basis is ready.
Mexico crypto tax 2026: LISR, progressive ISR, FIFO, permuta (crypto↔crypto), and the April 30 filing window — educational overview.
Campagne 2026 : PFU 31,4 %, formulaire 2086, 3916-bis et checklist déclaration crypto pour résidents fiscaux français.