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Often a company’s tax position will be heavily linked to where it is managed from and where its employees are located. This can drive both the tax residence of the company as well as the question of whether it has a taxable permanent establishment in a second territory.

With global travel at a virtual standstill, and typical ways of working massively disrupted, the current environment has the potential to create significant risks in this area.

We explore this subject in our flyer below.