Tag results for 'OECD Model Tax Convention'

Remote work is here to stay: How do multinational employers manage?

Remote work has become a permanent feature of global workplaces, but multinational employers must navigate complex legal issues that arise from these arrangements. This article outlines key considerations related to contractual rights, jurisdictional shifts, privacy law, and tax law, to help employers manage remote work effectively and reduce legal risk.

Released on Apr 21, 2026

Should the term ‘business profits’ be defined under domestic law? Mexico and the denial of treaty benefits to foreign residents

The Mexican Tax Administration Service has construed the term ‘business profits’ under domestic law, leading to the denial of treaty benefits to foreign residents. Federal tax courts have supported this interpretation, resulting in double taxation due to a deficient interpretation.

Released on Sep 3, 2023