Bei den Arbeiten zum Update 2025 des OECD-Musterabkommens und Musterkommentars (im Folgenden MK) stand unter anderem das Thema internationale Mobilität und das damit zunehmende Arbeiten aus dem grenzüberschreitenden Homeoffice auf der Agenda. Mit 18. November 2025 hat die OECD nunmehr dazu ein umfangreiches Update des MK veröffentlicht. Die neuen Ausführungen bringen für die Praxis für […]
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