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Israel: Updated Rules on Remote Work and Permanent Establishments

Summary by Taxand
The OECD has updated its Model Tax Convention to clarify when home offices may create a taxable presence (permanent establishment) for employers. Read an overview by Herzog Fox & Neeman, Taxand Israel
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TaxandTaxand

Israel: Updated Rules on Remote Work and Permanent Establishments

The OECD has updated its Model Tax Convention to clarify when home offices may create a taxable presence (permanent establishment) for employers. Read an overview by Herzog Fox & Neeman, Taxand Israel

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Taxand broke the news in on Friday, December 12, 2025.
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