The Shift from Physical Nexus to Payment Gateway Extraction
Offshore Tax with HTJ.tax
- Published
- October 27, 2026
- Duration
- 2:41
- Summary source
- description
- Last updated
- Nov 1, 2026
Discusses investing.
Summary
The Shift from Physical Nexus to Payment Gateway ExtractionFor decades, international tax treaties generally protected business profits from source-country taxation unless the foreign enterprise had a Permanent Establishment (PE) in that country, subject to the specific treaty provisions.That traditional framework is under pressure as governments seek gre…
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Show notes
The Shift from Physical Nexus to Payment Gateway ExtractionFor decades, international tax treaties generally protected business profits from source-country taxation unless the foreign enterprise had a Permanent Establishment (PE) in that country, subject to the specific treaty provisions.That traditional framework is under pressure as governments seek greater taxing rights over cross-border services, including services delivered remotely without a substantial physical presence in the customer’s
Themes
- investing