What question did this study set out to answer?

This article aims to analyze the new guidance on home offices as permanent establishments in light of the 2025 OECD Model updates.

June 4, 2026Bulletin for international taxation

Unpacking the Home Office Permanent Establishment Guidance under the 2025 Update to the OECD Model

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This article aims to analyze the new guidance on home offices as permanent establishments in light of the 2025 OECD Model updates.
Critical examination of the new guidance
Identification of strengths and weaknesses
Assessment of practical implications for existing treaties
Strengths include clearer definitions of home office scenarios.
Weaknesses highlight potential ambiguities in interpretation.
Practical implications suggest revisions may be needed for existing treaties.

Implication

Critical analysis of the 2025 OECD guidance on home office permanent establishments, indicating practical treaty implications.

Abstract

This article critically examines the new guidance on home office permanent establishments under the 2025 update to the OECD Model, identifying both its strengths and weaknesses and assessing its practical implications for existing treaties.

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Cite This Study

JuanManuel Vázquez (2026) studied this question.

synapsesocial.com/papers/6a21164cd499ed480b16f455 https://doi.org/10.59403/k0cz5n

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Implication

Critical analysis of the 2025 OECD guidance on home office permanent establishments, indicating practical treaty implications.

Unpacking the Home Office Permanent Establishment Guidance under the 2025 Update to the OECD Model

Key Points

Implication

Abstract

Discussion

Cite This Study

Unpacking the Home Office Permanent Establishment Guidance under the 2025 Update to the OECD Model

Key Points

Implication

Abstract

Discussion

Cite This Study

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