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During these sessions the speaker will go through the International tax aspects; Article 1, 3 and 4 OECD MTC, including MLI considerations; Dual residence case studies; Articles 14, 15 and 16 including Article 5 given the need to refer to PE definition for Article 15; Article 17,18,19 and 20; OECD COVID guidance; implications on the employer – shadow payroll, PE, domestic regulations
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