Cross-border teleworking and the risk of permanent establishment

Dorothée Traverse and Edmond Volquemanne shed light on cross-border teleworking and permanent establishment risk in an opinion piece published by Option finance. With the growth of teleworking, situations in which an employee works in a country other than that of their employer remain common. However, this flexibility is not neutral from a tax perspective. The OECD has just provided clarification to facilitate their analysis.

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Cross-border teleworking and the risk of permanent establishment | Option finance