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

Chris and Barbara discuss adoption of HR tools in Europe versus the US and how regulations around things like leave and payroll make HR systems more complex in Europe.   Accede al contenido completo Fuente: Remote