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Articoli Correlati: Tax matters - Mobility restrictions - emergenza sanitaria Covid – 19

On 3 April 2020, with the document entitled “Secretariat Analysis of Tax Treaties and the Impact of the Covid-19 Crisis”), the OECD wanted to address and resolve some tax problems that emerged following the restrictions on mobility imposed by the States for contain the Covid-19 epidemic. In fact, these measures are having repercussions on the mobility of people between countries and work from home or remotely (i.e. smart working) is replacing, in this context, the normal methods of carrying out the work, as well as potential tax consequences also in terms of emergence of a permanent establishment - material, personal or construction site - in relation to the staff of the company that is in a position of having to carry out the work at home, sometimes also concluding contracts in the name of the company. In the document, the OECD addressed these issues, also indicating the criteria to be followed to resolve any conflicts on the tax residence of natural and legal persons.