Business without borders: managing the
impacts of corporate and c-suite
mobility

IBA Annual Conference, Mexico, 2024 The panel (with participants form the US, Brazil, Mexico, Portugal, Italy and Switzerland) analyzes the potential tax impacts of corporate and executives' mobility. This includes the permanent establishment and place of effective management risks in cross-border situations as well as the consequences (e.g. exit taxation) in case of a creation of a permanent establishment or of a shift of the place of effective management.