Which country are you assessing?
Pick a country from the knowledge base to auto-fill suggested answers (violet fields = pre-filled, freely editable), or type any other country and answer manually.
Legal structure & local ownership
How long and how fixed is the presence?
Most treaties trigger a taxable PE past ~183 days or a fixed place of business; some service-PE clauses trigger far earlier (90–120 days), and days usually count across all projects in any 12-month period. This usually decides whether "no entity" is even lawful.
Corporate income tax & withholding
Payroll, PIT & workforce quotas
VAT / GST & indirect taxes
Equipment & fixed-asset mobility
Cash repatriation & currency controls
Local content & tender requirements
Contract retention & tax clearance
Several jurisdictions require clients to retain a slice of every contract payment until the contractor produces a tax clearance certificate — a silent working-capital cost that surprises many service companies.
Banking, sanctions & security
Transfer pricing & related-party billing
Disputes & legal environment
Which entity should be the operating arm?
Instead of HQ investing/registering directly, an existing subsidiary in another country can own the new entity or register the branch. Tick the jurisdictions where the group already has (or would consider) a subsidiary — the Operating-arm routing tab compares each candidate against direct-from-HQ with pros, cons and treaty positions for the selected target country.
Knowledge-base values are indicative positions compiled from public sources as of early 2026 and may be outdated or over-simplified for your specific activity. AI validation uses live web search but is still not legal or tax advice — confirm every material input with local counsel and a qualified tax advisor.