Blog on the website of the OECD: “Home and away: When does working remotely across borders create a taxable presence?”

On the website of the OECD a blog has been started regarding (international) tax aspects of working remotely across borders: “Home and away: When does working remotely across borders create a taxable presence?” The central question dealt with in the blog is: As remote work crosses borders, where does tax follow? The blog explores how OECD guidance and the OECD Model Tax Convention help businesses navigate taxable presence and apply ...