Covid-19 has led to a significant change in working conditions. Almost overnight, busy offices were abandoned as employees were told to work from home while governments grappled with the pandemic. In certain circumstances, some employees even moved countries, at least temporarily.
Over time, most countries have re-opened their borders and travel has tentatively resumed. Working practices, however, have not necessarily returned to the status quo ante – for many organisations, some degree of remote working is here to stay.
This article examines fixed place permanent establishment (PE) considerations arising from cross-border home offices, mainly using the 2017 OECD Model1 and associated commentaries (Commentary) as a reference.2