In this article, the authors critically examine the 2025 OECD Commentary’s update on home office permanent establishments, assessing whether the newly proposed thresholds provide clarity or instead create legal uncertainty by sidelining the traditional “at the disposal” requirement under article 5 of the OECD Model.
Wustenberghs et al. (Mon,) studied this question.
Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context: