A comparative case study Critically analyse the concept of Permanent Establishment (PE) in international taxation, with a focus on its significance in the context of digitalization. Explain what a Permanent Establishment is and discuss the challenges posed by the traditional PE concept in the digital economy. The case study should capture the following : Identify an understand the Principles of International Taxation Explain and evaluate legal tax structures and their impact Explain the following concept: Tax planning, aggressive tax planning, tax avoidance and tax compliance Analyse the fifteen actions of the BEPS Plan and their main outcomes across the world. Discuss the importance and relation of the Digital Economy -the new way of doing business and Digital Taxation

Tailor this case study to a specific jurisdiction (e.g., Australia, the EU, or a particular country) and incorporate real-time data, add more graphs/tables, using AU Harvard reference list format

Give realistic examples for points made Graphs or tables to illustrate trends and data. Use synthetic information from many sources to support the points. Give examples for points made All statements must be supported with reference. Use graphs, data or tables to illustrate where necessary to support points . Use reference list in AU Havard systems