Newsletter | Tax 20/11/2025

The 2025 Update to the OECD Model Tax Convention on Income and on Capital, approved on 18 November 2025, introduces significant amendments to the treatment of cross-border working arrangements, with a particular focus on home offices.

In the latest newsalert, Chiomenti Professionals analysed the new guidance, which addresses evolving work patterns and clarifies the application of Article 5 (Permanent Establishment) in the case of remote working.