Let’s End the Fuss about Home Offices as Permanent Establishments for Cross-Border Teleworking

Journal
Cejie, K.
International; OECD
Bulletin for International Taxation 2024 (Volume 78), No. 11
FormatPDF
EUR
40
| USD
45
(VAT excl.)

This article delineates the current state of home offices as permanent establishments and proposes alternative solutions to address the associated challenges.