Author: Abigail Blanco Vázquez
Teleworking and permanent establishment? The new keys to the OECD convention
12/02/2025
The OECD insists on the concepts of availability of housing by the company and habituality in the exercise of the activity from that domicile; and underlines the importance of there being a commercial reason for the provision of services under a teleworking regime. Remote working has become a common practice in many organizations, especially after […]