Navigating permanent establishment risk in a remote work era – Part II

This second article examines practical exposure points (fixed place of business and agency PE), compliance and enforcement considerations, and broader governance and residence implications for multinational groups.

This is Part II of our two-part article on permanent establishment (PE) risk in a remote work era. To better understand how jurisdictions interpret and apply PE concepts in the context of remote working - including in light of the 2025 OECD Model Tax Convention (MTC) Commentary - KPMG's EU Tax Centre conducted a survey in March 2026 of KPMG Member Firms in 63 jurisdictions worldwide, building on a similar exercise conducted in 2023. The findings reflect Member Firms' practical experience, i...

Sign in below or register now to read the full article

Authors: Conrad Turley, Raluca Enache

Published Date: 18 June 2026