Claude Code Skills·Claude Skills·The open SKILL.md registry for Claude
ClaudSkills / General / general-misc

Permanent Establishment Risk

Category: General  ·  Sub-category: general-misc  ·  Last updated:
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.
Security AStatic scan found no risk patternsHow grading works ›

From the source SKILL.md

---

What this skill does

Permanent Establishment Risk is a community-contributed Claude Code skill in the general-misc sub-category. It ships as a SKILL.md file that Claude Code auto-discovers under ~/.claude/skills/permanent-establishment-risk/ and loads when your prompt matches the skill's trigger.

Who uses this skill

The Permanent Establishment Risk Claude Code skill is built for Claude Code users and developers across all disciplines looking for general-purpose AI assistance. It's part of ClaudSkills (also referred to as Claude Skills or Claude Code Skills) — the open community-curated registry of 196,000+ SKILL.md files for Anthropic's Claude Code agent and the wider Claude ecosystem (Claude API, Claude Agent SDK).

How to install

Free

Manual install (2 steps)

mkdir -p ~/.claude/skills/permanent-establishment-risk
curl -L https://claudskills.com/skills/permanent-establishment-risk/SKILL.md \
  -o ~/.claude/skills/permanent-establishment-risk/SKILL.md

Or just download SKILL.md directly and drop it into ~/.claude/skills/permanent-establishment-risk/. Claude Code auto-discovers it on next session.

Skills live at ~/.claude/skills/permanent-establishment-risk/SKILL.md on macOS/Linux, or %USERPROFILE%\.claude\skills\permanent-establishment-risk\SKILL.md on Windows. See the full install guide for step-by-step instructions.

Telegram

📱 Install from your phone or desktop Telegram

Open @claudskills_bot on Telegram, tap Open Desktop App, and the desktop app installs this skill for you. Or share the bot link with a colleague — they get the same one-tap install. Learn more →

Pro

One-click install via the desktop app

The ClaudSkills desktop app installs any skill directly into ~/.claude/skills/ with one click — no terminal required. Pro starts at $9/mo or $149 lifetime.

Pro

For the full experience including quality scoring and one-click install features for each skill — upgrade to Pro.

See pricing → Download desktop app

Frequently asked questions

How do I install the Permanent Establishment Risk Claude Code skill?
Install via the ClaudSkills desktop app (one click) or copy SKILL.md from the source repository to ~/.claude/skills/permanent-establishment-risk/SKILL.md and restart Claude Code. Both flows are detailed at claudskills.com/install/.
What does the Permanent Establishment Risk skill do?
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.
Is this skill free to install?
Yes. ClaudSkills is an open registry — every skill keeps its source repository's license, and manual install via copy is free. ClaudSkills Pro ($9/mo, $79/yr, or $149 one-time) adds one-click install via the desktop app and a multi-signal Quality Score.
When should I use the Permanent Establishment Risk skill?
Use Permanent Establishment Risk when your Claude Code task falls under the General category — specifically in the general misc area. Claude Code auto-discovers installed skills and invokes the right one based on the task description, so you can also ask Claude directly (e.g. "use Permanent Establishment Risk" or describe the task and let Claude pick). Browse related skills at /category/general/.
What is a Claude Code skill and how does the Permanent Establishment Risk skill fit in?
A Claude Code skill is a SKILL.md file that lives under ~/.claude/skills/<name>/ and tells the Claude Code CLI agent how to perform a specific task (instructions, prompts, allowed tools). Skills are auto-discovered at session start. Permanent Establishment Risk is one of 67,000+ skills indexed in the open ClaudSkills catalog, classified under the General category. Learn more at /learn/what-is-a-claude-skill/.

Attribution & license

Cite this skill

If you reference this skill in a blog post, paper, or documentation, you can cite it as:

APA
openaccountants. (2026). Permanent Establishment Risk [Claude Code skill]. ClaudSkills. https://claudskills.com/skills/permanent-establishment-risk/
BibTeX
@misc{permanent-establishment-risk-2026,
  author    = {openaccountants},
  title     = {Permanent Establishment Risk [Claude Code skill]},
  year      = {2026},
  publisher = {ClaudSkills},
  url       = {https://claudskills.com/skills/permanent-establishment-risk/}
}

Embed this skill

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<script>
<script src="https://claudskills.com/embed/permanent-establishment-risk.js" async></script>
<iframe>
<iframe src="https://claudskills.com/embed/permanent-establishment-risk.html" width="100%" height="160" frameborder="0" loading="lazy" title="ClaudSkills: Permanent Establishment Risk"></iframe>

Security scan

Grade A · scanned 2026-09-28 — free static scan against the OWASP Agentic Skills Top 10.

No risk patterns were found in any of the ten OWASP-aligned categories. How grading works ›

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