More about the tag: Double Taxation Agreement (DTA)

This is a page for the tag Double Taxation Agreement (DTA)

Remote work (Home Office) does not exclude the creation of a permanent establishment for tax purposes

Nowadays, a flexible approach on working policies became one of the leading global trends on the job market. A growing number of employers have adopted the formula of remote work, more commonly referred to as: “home office”. This formula is also immensely popular among companies which recruit their employees abroad....
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Controlled Foreign Corporations (CFC) – more entities

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Date16 Feb 2022
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Tax changes implemented as of January 1, 2022 expanded the catalog of entities qualifying as Controlled Foreign Corporations (CFC), thereby requiring more entities to apply tax rules specific to those entities. The most significant of these changes include: the addition of two new specific entity qualification categories, extension of the...
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