Home office from beach: attractive benefit and potential problem

The summer months bring increased interest in working from abroad. Employees want to combine holidays with work, and employers often try to accommodate them. However, home office from…

Permanent establishment occurring through home office arrangements: OECD updates its interpretation, Czechia disagrees

The OECD has published a long-awaited update to its Commentary on Article 5 of the Model Tax Convention on the Avoidance of Double Taxation, which deals in more detail with the concept of a permanent establishment where employees work from home or…