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When can a foreign company create a UK permanent establishment through remote staff, a home office or contract activity?
I want the serious answer, not 'remote work never creates PE' or 'one employee always creates PE.' Please explain the fixed-place test, the dependent-agent risk, and why a home office question turns on disposal and business substance rather than on where someone happens to open a laptop.
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I need a Japan nonresident answer for individuals. Please explain Japan-source income, withholding and why a short stay or overseas residence does not automatically remove Japanese tax exposure.
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