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 […]

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Update on the DTA Austria-Germany: new provision on cross-border workers and implementation of the MLI

The provision on cross-border workers has been adapted by the protocol of amendment to the DTA between Austria and Germany to enhance the tax framework for mobility of work close to border. Additionally, several provisions have been adjusted to the new OECD standards. New provision on cross-border workers The provision on cross-border workers is a […]

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