OECD to Update Home Office Permanent Establishment Advice

The Organization for Economic Cooperation and Development will provide clarifications on how to mitigate risks that arise from remote working.

The group’s work on home office permanent establishments will be included in an update this year to the OECD guidelines, known as the Model Tax Convention commentary, Achim Pross, deputy director of the OECD’s tax center, said Friday at International Tax Conference in Munich.

Home office permanent establishments require companies to report and file taxes in a foreign country where they don’t have a physical presence if an employee spends any time working in that jurisdiction.

“Certainly in Europe there’s ...