Adam Kefford and Stuart Rogers (PKF Francis Clark) answer a query on the status of international sales people working from home for the purposes of corporation tax in those jurisdictions.
Question
I have a US client which sells complex machinery to business clients across Europe. It plans to employ sales people in the UK and in a variety of other European countries. These sales people will work from home travelling to see clients as and when needed. There is a recognition that if the sales people are materially involved in agreeing the sale they may create a taxable presence as a ‘dependent agent’ and we are assured that they do not do so. Will these arrangements create a taxable presence for the purposes of corporation tax in those jurisdictions?
Answer
Whether...
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Adam Kefford and Stuart Rogers (PKF Francis Clark) answer a query on the status of international sales people working from home for the purposes of corporation tax in those jurisdictions.
Question
I have a US client which sells complex machinery to business clients across Europe. It plans to employ sales people in the UK and in a variety of other European countries. These sales people will work from home travelling to see clients as and when needed. There is a recognition that if the sales people are materially involved in agreeing the sale they may create a taxable presence as a ‘dependent agent’ and we are assured that they do not do so. Will these arrangements create a taxable presence for the purposes of corporation tax in those jurisdictions?
Answer
Whether...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")