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Technical analysis of the creation of a permanent establishment for a non-resident employer by virtue of its employees working remotely from another country
Remote working is certainly no new phenomenon; it has only become more prevalent because of the COVID-19 pandemic. Remote working became possible with the development of the telephone, internet, laptops and smart devices, and allows employees not to be confined to their employer's workplaces. It is...
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| Language: | English English |
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Department of Finance and Tax
2026
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