Abstract
In recent years, the home office has become a phenomenon of the modern working world. Against this background, the paper deals with the implications of working from home in national and international tax law. The special circumstances of the Corona pandemic are included in the study. The work provides a differentiated and detailed look at the tax law issues associated with working in the domestic sphere. In national tax law, the focus is on the tax-systematic and -constitutional examination of the home office lump sum and the regulation on the home office. In international tax law, the establishment of a permanent establishment through a foreign home office is the focus of the study.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
