EMEA Dbriefs - Remote working and permanent establishments – plus other updates to the OECD Model Treaty and Commentary

The OECD has published updates to the OECD Model Treaty and its Commentary, including to the definition of a ‘fixed place of business’ permanent establishment in situations of cross-border remote working, in particular home working. What do the changes mean for your organisation? We’ll discuss:

• the new commentary on ‘fixed place of business’ permanent establishments, including:
  • factors that should be considered when assessing a ‘home or other relevant place’; and
  • the temporal and commercial reason tests;

• other changes to the Model Treaty and Commentary; and 
• an outline of next steps for the OECD Inclusive Framework’s project on global mobility.

This webinar will enable you to keep up-to-date with this area as it evolves.