Der Unternehmer hat regelmäßig abzurechnen. Verliert der Handelsvertreter seine …
Working from home has become an established and integral part of many employment relationships. Companies need to carefully consider the wider consequences of the rise of the cross-border home office, however, as the creation of a permanent establishment could have significant tax – and therefore financial – implications. There are also notable differences in both the definition and the tax treatment between jurisdictions. The article examines the similarities and differences in approach across France, Germany and Italy.
