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 […]

Recientemente, la OCDE (Organización para la Cooperación y el Desarrollo Económicos) publicó actualizaciones clave sobre el concepto de “establecimiento permanente” (PE), que aclaran cuándo el trabajo remoto internacional puede generar obligaciones fiscales adicionales para la empresa. Estas novedades son esenciales para cualquier empresa que gestione empleados fuera de su país de origen.   Accede al […]

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 […]

Employee Mobility Solutions (EMS)  es una de las firmas expertas que forman parte de nuestra #IHRproviders. Puedes acceder en este enlace a una DESCRIPCIÓN SENCILLA y un breve VIDEO DE PRESENTACIÓN  de Employee Mobility Solutions.

La Dirección General de Tributos (DGT) ha aclarado un aspecto relevante sobre la aplicación de la exención del artículo 7.p) del IRPF, que permite excluir de la base imponible las rentas obtenidas del trabajo efectivamente realizado en el extranjero. Según la reciente consulta vinculante V1437-25 (29/07/2025), los días de desplazamiento -tanto de ida como de […]