Press Room

A recent analysis from the OECD has put forward some guidance. According to the recommendations, workers should be considered to be in the country where they would perform their activity in the absence of a lockdown. Several countries – excluding Italy – have taken steps to agree on the rules to be applied to the interpretation of art.15 of the treaties on the balanced allocation between Member States of the power to impose taxes.

Source: Norme&Tributi Plus [link]