Читать книгу Global Tax Governance. Taxation on Digital Economy, Transfer Pricing and Litigation in Tax Matters (MAPs + ADR) Policies for Global Sustainability. Ongoing U.N. 2030 (SDG) and Addis Ababa Agendas онлайн

56 страница из 100

As regards to permanent establishment, clarifications have already been given by the OECD. Specifically, the OECD has provided clarifications on whether a dependent agent permanent establishment can be considered to exist at the place of work where employees are required to stay and work away from the original place of employment or from their domicile during the crisis.

In fact, under the restrictions imposed, many enterprises with cross-border activities have had to manage employment relations with frontier workers, unable to return to their residence place and/or to implement smart working with the effect that the place of employment be transferred at the employees’ domicile.

The OECD explained that in principle a permanent establishment cannot be considered to qualify at the so-called “home-office”. This is because such a temporary mode of work has been adopted for the sole purpose of complying with specific restrictions imposed by national legislators under conditions of force majeure.