UPDATE TO THE OECD MODEL TAX CONVENTION: REMOTE WORK AND PERMANENT ESTABLISHMENT
One of the issues that generates the greatest uncertainty in cross-border remote working arrangements is whether an employee’s home may constitute a Permanent Establishment (PE) of the employer. In the latest update to the OECD Model Tax Convention, published on 18 November, new commentary has been introduced—among others, to Article 5 (Permanent Establishment)—clarifying that remote […]
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