On November 19, 2025, the Organisation for Economic Co-operation and Development (OECD) published long-awaited updates to the Commentary on the Model Tax Convention (the “Commentary 2025”). The updated guidance is focused on the concept of a permanent establishment (PE) when employees work remotely from home in a country or location that is not linked to […]

For multinational corporations looking to establish a presence in Asia, the creation of regional offices in locations such as Hong Kong or mainland China can be a strategic move. Setting up these so-called ‘satellite offices’ can, however, also carry risks.   Accede al contenido completo Fuente: Sagardoy Ius Laboris

A concise overview of how parental leave regulations are evolving across multiple jurisdictions. It highlights the most significant developments in areas such as paid leave, flexibility, eligibility rules and gender-neutral approaches. The report distils six essential takeaways to help employers understand emerging global trends and adapt their policies to meet modern workforce expectations.   Accede […]

Understanding the difference between part-time employment and full-time employment is essential for both employers and employees. For businesses, these classifications affect compliance, payroll, scheduling, benefits, and employee management.   Accede al recurso completo Fuente: Remote