Permanent Establishments During Covid-19 Times-International Tax Perspective

Permanent Establishments During Covid-19 Times-International Tax Perspective
Across the globe, the spread of the Covid19 is having a significant humanitarian impact and increasingly, an economic impact from stock markets to global supply chains. The  Government has moved rapidly to contain the spread of the virus, global employers are also working to address how to manage employees in affected areas while continuing business operations.
People working in countries other than their usual ones because of the coronavirus pandemic are likely to trigger new taxation requirements for employers under global treaty rules.
The work scenario has changed across the world due to COVID-19 with most employees working from homes while others may have got stuck in foreign countries because of the lockdown which has created many questions for companies as to the existence of their Permanent Establishments.
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