TCM module - Permanent Establishment

When is a permanent establishment abroad automatically established? How can employees who visit a permanent establishment be determined.

This question is answered by TCM's permanent establishment module. It checks for each trip abroad, whether a permanent establishment is established as a result of the trip and the activities carried out during the trip.

The Travel Compliance Monitor checks all travel activities and ensures that if a permanent establishment is established abroad, this is detected in good time. The data to be analyzed is taken from the respective travel management system. In addition, the TCM recognizes whether an employee visits a permanent establishment and thus becomes liable for tax.