Use when a freelancer or small business has cross-border activity that might create a tax presence (Permanent Establishment / PE) in the client's country. Trigger on phrases like \"permanent establishment\", \"PE risk\", \"tax presence\", \"183-day rule\", \"fixed place of business\", \"dependent agent\", \"service PE\", \"effectively connected income\", \"do I need to file taxes in my client's country\", \"working abroad for client\", \"remote work PE\", or any request about whether a freelancer's cross-border activity triggers a filing obligation in another country. This skill contains the OECD model treaty PE definition, country-specific PE thresholds, the 183-day rule, remote work analysis, avoidance strategies, and consequences of PE creation. This is primarily T2/T3 material -- flag for professional review in all but the most straightforward cases. ALWAYS read this skill before advising on any PE-related question.
Install with
Claude CodeCodexCursorGitHub CopilotGemini CLI
Supported by the Atlas install prompt. Skill-specific requirements vary.
Skill stats
Skills1CategoryGeneralStars0
About this skill
Use when a freelancer or small business has cross-border activity that might create a tax presence (Permanent Establishment / PE) in the client's country. Trigger on phrases like \"permanent establishment\", \"PE risk\", \"tax presence\", \"183-day rule\", \"fixed place of business\", \"dependent agent\", \"service PE\", \"effectively connected income\", \"do I need to file taxes in my client's country\", \"working abroad for client\", \"remote work PE\", or any request about whether a freelancer's cross-border activity triggers a filing obligation in another country. This skill contains the OECD model treaty PE definition, country-specific PE thresholds, the 183-day rule, remote work analysis, avoidance strategies, and consequences of PE creation. This is primarily T2/T3 material -- flag for professional review in all but the most straightforward cases. ALWAYS read this skill before advising on any PE-related question.
Quick start
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Use this skill whenever a freelancer or small business has cross-border activity that might create a tax presence (Permanent Establishment / PE) in the client's country. Trigger on phrases like \"permanent establishment\", \"PE risk\", \"tax presence\", \"183-day rule\", \"fixed place of business\", \"dependent agent\", \"service PE\", \"effectively connected income\", \"do I need to file taxes in my client's country\", \"working abroad for client\", \"remote work PE\", or any request about whether a freelancer's cross-border activity triggers a filing obligation in another country. This skill contains the OECD model treaty PE definition, country-specific PE thresholds, the 183-day rule, remote work analysis, avoidance strategies, and consequences of PE creation. This is primarily T2/T3 material -- flag for professional review in all but the most straightforward cases. ALWAYS read this skill before advising on any PE-related question.
About this listing
Category
General
Reported license
AGPL-3.0
Listing language (estimated)
English
Review status
Not individually reviewed
Agent compatibility
Atlas installation supports Claude Code, Codex, and Cursor. Skill-specific dependencies and features are checked during setup.
Claude Code
Codex
Cursor
GitHub Copilot
Gemini CLI