Im Bereich der internationalen Unternehmensbesteuerung zählt das Konzept der Betriebsstätte (Permanent Establishment, PE) zu den zentralen Themen. Es handelt sich nicht um eine b...

As a result of the pandemic and the digitisation, working from home office or more precisely, working from anywhere becomes more prevalent in a lot of business sectors. Thus, compa...

At the end of August, the Income Tax Act of Slovakia has been significantly changed. According to the amendments, safe harbour rule is being introduced and the procedure of taxpaye...

Starting from May 2021, foreign companies, including permanent establishments (PEs), registered in Russia are obliged to report information about their participants to Russian Tax ...

Home office or remote work in Austria can have different consequences in the taxation and the social security obligations depending on whether the employee works from home only dur...