The Australian Taxation Office (ATO) has announced that it has updated its guidance on whether the presence of employees in Australia, due to the impacts of COVID-19, may create a permanent establishment.
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COVID-19 and permanent establishments
We have updated our guidance on whether the presence of employees in Australia, due to the impacts of COVID-19, may create a permanent establishment.
COVID-19 has resulted in overseas travel restrictions. Foreign companies may be concerned about…