Service PE or branch

What are the practical issues that a foreign investor should consider in alternatives relating to service PE and a branch?  

In practice we have found two different legal status of permanent establishment of a foreign entity or person (called Foreign Permanent Establishment or an FPE)- some are registered as branch as per Company Law and some are simply registered as FPE in local tax office. We discuss below the provisions that apply, both from company law perspective and tax perspective.