CIOT response on review of treaty policy positions: Permanent establishment and remote working

Published on: 06 September 2022

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Specialist Tax Regulatory Materials

Article summary

The CIOT has responded to the HMRC informal consultation on review of treaty positions in relation to changes to Article 5 of the OECD Model Tax Convention as a result of the BEPS action reports and to the permanent establishment (PE) implications of remote working.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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