Superada la fase de prueba, el mercado está acelerando la puesta en marcha de agentes de IA reales y escalables. Y el impacto en la función fiscal es evidente. En el ámbito tributario, el 86 % de los encuestados para el reporte Tax Reimagined 2024: perspectives from the C-suite ya anticipaba estar de acuerdo en […]

The OECD has issued updated commentary clarifying when cross‑border working may create a PE. This is an important development given the increase in non-standard working arrangements, such as the use of employers of record and overseas contractors, and the prevalence of working from an overseas “home”.   Accede al recurso completo Fuente: Sagardoy IUS Laboris

At the April 2025 Plenary meeting of the Inclusive Framework, members agreed to explore the issue of global mobility of individuals. 2  Thus far, that decision has resulted in a revision of the Commentary to the OECD Model Tax Convention, including a clarification about permanent establishment (PE) for remote working from home or another location […]

Borders don’t define careers anymore. Today’s working professionals choose where to live and work based on what matters most to them: better financial opportunities, quality of life, and personal priorities.One trend highlighting this shift: more professionals are relocating to destinations that offer government-backed tax incentives. These incentives aren’t the only reason people move, but they […]