Global news

Home office permanent establishment Germany: The new 2026 regulatory guidelines

The mere existence of a home office does not constitute a permanent establishment in Germany. Decisive factors are the company’s actual power of disposal over the premises and the functional integration of the home office into the company’s business activities.

Poland transfer pricing compliance 2026: Mandatory updates for financial transactions and the TPR form

Portugal tax haven blacklist reform: A strategic shift in corporate tax policy

The Portuguese government intends to reform the list of “non-cooperative jurisdictions for tax purposes” and bring its tax policy more closely into line with applicable European standards.