Steuerlicher Nexus durch "digitale Nomaden" und der Unsinn der Homeoffice-Betriebsstätte = Tax nexus due to "digital nomads" and the folly of home office permanent establishments

Resource Information

The work Steuerlicher Nexus durch "digitale Nomaden" und der Unsinn der Homeoffice-Betriebsstätte = Tax nexus due to "digital nomads" and the folly of home office permanent establishments represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

Steuerlicher Nexus durch "digitale Nomaden" und der Unsinn der Homeoffice-Betriebsstätte = Tax nexus due to "digital nomads" and the folly of home office permanent establishments

Creator

• Bendlinger, S

Subject

• COVID-19 pandemic
• PE
• home office
• nexus

Language

eng

Summary

A changing working environment based on digitalization has supported hybrid working. Employees are no longer required to work only at their traditional workplace at a company's headquarters, but can work from any place where a power socket, a laptop, a cell phone, and Wi-Fi are available. The impact of the COVID-19 pandemic and unprecedented restrictions on travelling and international assignments have reinforced this development and triggered a sustaining change in business behaviour. If individuals dependent on an enterprise perform their work in countries other than the residence country of their employer the question arises whether such "digital nomads" could create a nexus in the source state by constituting a permanent establishment for the enterprise and thus trigger corresponding tax obligations. In this article, the author argues that this should not be the case

Citation source

In: Steuer und Wirtschaft International. - Wien. - Vol. 31 (2021), no. 9 ; p. 450-463

Geographic coverage

• European Union
• Europe

Language note

German