It frequently happens, particularly in the automotive sector, that the sale of p…
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.
