Quarterly Investment Research Update

During this time, the OECD released initial steering suggesting that a home office shouldn’t create a permanent establishment on the idea that any restrictions had been more likely to be temporary and enforced by governments. However, as lockdowns are being eased at completely different speeds globally and worldwide travel is resuming, a question stays relating to what this implies for business travel. This has created a query of whether or not a house office may represent a PE of an enterprise if journey restrictions are lifted but employees proceed to work from home voluntarily.

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