To print this article, all you need is to be registered or login on Mondaq.com.
Post pandemic, many employees have continued to work remotely.
For employers, this may create a risk, as a remote employee could
trigger a “fixed place of business” tax situation
(permanent establishment) for the business. Given that there is
little Canadian caselaw on the matter of when a remote employee
triggers a permanent establishment tax situation, this article
considers Danish, Finnish and Spanish caselaw decided in 2021 and
2022. These cases are relevant to Canadian employers as these three
countries, in a similar fashion to Canada, share the same
definition of what constitutes a fixed place of business (permanent
establishment) and provide valuable guidance to the Canadian
employer taxpayer.
Read the full article, published by Ruchelman P.L.L.C. in
Insights 9, no. 5 (2022 ), here.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be ought
about your specific circumstances.
POPULAR ARTICLES ON: Tax from Canada
