In general, permanent establishment (PE) is defined as a fixed place of business through which the business of an enterprise is wholly or partly carried on. The phrase “fixed place of business” can be deceiving though, as it can include more than just physical spaces, such as offices or buildings. Some of the common ways a PE can occur in another country are discussed on this page.
While Cornell University is centrally located in the state of New York, its operations, outreach, and programs extend across the globe. To learn more about where Cornell is going and who is involved, visit the Global Cornell website.
Note: The IRS requires that the most current tax form be used. Once a tax form has been revised and updated, we can accept the older version six months after the date of the revision. After six months have passed, Cornell University can only accept the most current tax form.
It's your last chance to attend DFA classes for the school year (classes will resume in September 2017)! The following DFA classes have open seats and are open to any person interested in learning more about Cornell accounting/finance policies.
The 2016 W-2 process has been completed, and W-2s have been sent for printing. For employees who have not opted out of receiving paper copies, W-2 forms will be mailed to employees' addresses as provided in Workday the week of January 16.
If you have been accepted into the Cornell Executive MBA program and have been informed that you qualify for a tuition waiver, please complete the form below so that we can determine the taxability of the tuition waiver. You must submit this completed form to your manager before the start of the Executive MBA Program.
The 2015 W-2 process has been completed, and W-2s have been sent for printing. If you opted to receive a paper copy of your W-2 by mail, it will be mailed to the address that you have provided in Workday.