1 See tax notes, EU Talks on Remote Workers Show Progress Is Possible on PEs, 8 April 2024 (accessing this article may require log-in). Please note that by clicking on this link you are leaving the KPMG website for an external site (non-KPMG, non-governmental), that KPMG is not affiliated with nor does KPMG endorse its content. Use of the external site and its content may be subject to the terms of use and/or privacy policies of its owner or operator.
2 GMS Flash Alert 2024-054, 13 March 2024.
3 See footnote 1.
4 Belgian Presidency of the Council of the European Union, Programme, First half of 2024, p.18.
5 See footnote 1.
6 Eurofound: Telework in the EU: Regulatory frameworks and recent updates, 1 September 2022, p. 64.
7 OECD: Commentaries on the Articles of the Model Tax Convention, 2010, p. 93.
8 GMS Flash Alert 2023-251, 21 December 2023.