Publication note. This practitioner paper is presented in its original PDF format. This page provides a concise summary and scope boundary; the full analysis is available through the paper itself.
What the paper covers
- Permanent-establishment risk pathways that may remain relevant even when workers are engaged through an EOR.
- The economics of temporary EOR usage versus entity formation as headcount, duration, and market commitment increase.
- A phased entity-formation and workforce-transition roadmap, including a hybrid bridge model.
- A practical selection matrix covering speed, duration, revenue roles, IP, governance, transaction readiness, and operating substance.
Why it belongs in the library
This paper applies GGI's operating perspective to a recurring institutional question: whether the underlying operating structure can support the decision, transaction, expansion, or integration another party is being asked to rely upon.
Scope and reliance
This paper is not legal, tax, accounting, or employment advice. Model selection and permanent-establishment analysis must be confirmed with qualified in-country counsel and tax advisors.