21 June 2023 
Julia Ascott, Employment Taxes Specialist
The majority of the higher education sector have an international focus which could include overseas campuses, collaborations, student recruitment - along with some un-intended international issues caused by remote workers.
Corporate income taxes can be due on non-resident entities (i.e. UK based universities) carrying on particular activities in that overseas location. It can often be difficult to assess whether the activities universities carry out could result in taxes becoming due.
Whilst it is not possible to cover all scenarios, BUFDG engaged KPMG to prepare this report on global Permanent Establishment risks for the HE sector. The report is intended to be used as a triage to help universities identify high risk activities, using HE specific examples.
We hope this can be used to reduce the time spent on reviewing activities and identify where your resources are best served. Any feedback, please let us know.
