Article examines updates to OECD guidelines impacting home office risks for senior executives in Italy, suggesting significant implications.
This article examines how the 2025 update to the OECD Commentary on article 5 reshapes the analysis of home office permanent establishments (PEs) for senior executives working remotely from Italy. It considers the interaction between the new temporal threshold and commercial reason test, Italy’s inbound workers regime and the transfer pricing consequences that may arise once a PE is found to exist.
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Calatroni et al. (2026) studied this question.
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