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 […]

The following is a high-level summary of some key US federal individual tax rates and limits for 2025 and 2026, reflecting the provisions currently in effect as implemented under One, Big, Beautiful Bill Act (OBBBA). This compilation is intended to serve as a reference guide for companies with globally mobile workforces as they prepare for […]