On November 18, 2025, the OECD Council approved an update to the Model Convention, impacting cross-border remote work and the possibility of creating a permanent establishment for a company in another country, thereby attracting taxation in a country other than its headquarters or effective management location.
Remote Work and Permanent Establishment
Friday, 12 December 2025RSS
Context & Explainers
The Organisation for Economic Co-operation and Development (OECD) is an intergovernmental group of mainly high‑income countries that provides economic research, policy analysis and recommendations to members. Portugal, as a member, often uses OECD reports to inform policy on complex issues like housing, taxation and public services, so its analysis can shape government responses to the housing crisis.
