OECD 2025 Update: New Guidance on Permanent Establishments in Remote Work Situations
The OECD has released its 2025 update to the Commentary on the Model Tax Convention (MTC), offering important clarifications on the concept of a permanent establishment (PE).
News alert: Dutch Tax Authorities Clarify Position on Allocation of Joint Income Elements (KG:202:2025:21)
The Dutch Tax Authorities have issued a new statement (KG:202:2025:21) addressing the allocation of joint income elements, an issue that has created significant uncertainty over the past two months.
