Updates to the permanent establishment (PE) for cross border remote work through the 2025 OECD update

During the work on the update 2025 of the OECD model treaty and model commentary (hereinafter MC), the topic on the agenda, among other things, was the international mobility and the thereby growing cross-border remote work. As of 18 November 2025, the OECD has published an extensive update of the MC. The new specifications bring […]