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New OECD Commentary Regarding Home Offices: Recognizing a PE That Should Not Be One?

Tim Wustenberghs & Hovik Begian

Bulletin for International Taxation2026https://doi.org/10.59403/1t3wmrjarticle
ABDC B
Weight
0.50

Abstract

In this article, the authors critically examine the 2025 OECD Commentary’s update on home office permanent establishments, assessing whether the newly proposed thresholds provide clarity or instead create legal uncertainty by sidelining the traditional “at the disposal” requirement under article 5 of the OECD Model.

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https://doi.org/https://doi.org/10.59403/1t3wmrj

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@article{tim2026,
  title        = {{New OECD Commentary Regarding Home Offices: Recognizing a PE That Should Not Be One?}},
  author       = {Tim Wustenberghs & Hovik Begian},
  journal      = {Bulletin for International Taxation},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.59403/1t3wmrj},
}

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New OECD Commentary Regarding Home Offices: Recognizing a PE That Should Not Be One?

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.