Tax Newsletter - November 2025
Spain -
Cross-border remote work and international taxation: the OECD updates its Model Tax Convention
The update introduces new guidelines on when remote work can create a permanent establishment for the employer and adjusts articles 5, 9, 25, and 26 of the Model Convention, among other changes.
Decisions, judgments and new legislation
- Tax procedure
- Corporate income tax and nonresident income tax
- Personal income tax
- Indirect taxes and customs duties
- Local taxes
- Special and environmental taxes and other taxes
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