{"id":13183,"date":"2022-06-27T11:29:27","date_gmt":"2022-06-27T09:29:27","guid":{"rendered":"https:\/\/www.uel.lu\/article\/cross-border-telework-and-the-risk-of-permanent-establishment\/"},"modified":"2022-06-30T13:24:12","modified_gmt":"2022-06-30T11:24:12","slug":"cross-border-telework-and-the-risk-of-permanent-establishment","status":"publish","type":"article","link":"https:\/\/uel.lu\/en\/article\/cross-border-telework-and-the-risk-of-permanent-establishment\/","title":{"rendered":"Cross-border telework and the risk of permanent establishment"},"content":{"rendered":"[vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; row_border_radius=&#8221;none&#8221; row_border_radius_applies=&#8221;bg&#8221; overflow=&#8221;visible&#8221; overlay_strength=&#8221;0.3&#8243; gradient_direction=&#8221;left_to_right&#8221; shape_divider_position=&#8221;bottom&#8221; bg_image_animation=&#8221;none&#8221;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_spacing=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; column_position=&#8221;default&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;2\/3&#8243; tablet_width_inherit=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][vc_column_text]<a href=\"https:\/\/clc.lu\/wp-content\/uploads\/2022\/06\/Connect-18.pdf\" target=\"_blank\" rel=\"noopener\">An article (in French)<\/a> by Flora Castellani and Laura Bacharzyna, tax advisors at UEL, published in the June issue of the CONNECT by clc magazine.[\/vc_column_text][\/vc_column][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_spacing=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; column_position=&#8221;default&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/3&#8243; tablet_width_inherit=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][image_with_animation image_url=&#8221;13258&#8243; image_size=&#8221;full&#8221; animation_type=&#8221;entrance&#8221; animation=&#8221;Fade In&#8221; hover_animation=&#8221;none&#8221; alignment=&#8221;&#8221; img_link_target=&#8221;_blank&#8221; border_radius=&#8221;none&#8221; box_shadow=&#8221;none&#8221; image_loading=&#8221;default&#8221; max_width=&#8221;100%&#8221; max_width_mobile=&#8221;default&#8221; img_link=&#8221;https:\/\/clc.lu\/wp-content\/uploads\/2022\/06\/Connect-18.pdf&#8221; custom_sizes_attr=&#8221;no-scale&#8221; el_class=&#8221;no-scale&#8221;][vc_column_text]Read the article in the CONNECT by clc edition of June 2022[\/vc_column_text][image_with_animation image_url=&#8221;13142&#8243; image_size=&#8221;full&#8221; animation_type=&#8221;entrance&#8221; animation=&#8221;Fade In&#8221; hover_animation=&#8221;none&#8221; alignment=&#8221;&#8221; border_radius=&#8221;none&#8221; box_shadow=&#8221;none&#8221; image_loading=&#8221;default&#8221; max_width=&#8221;100%&#8221; max_width_mobile=&#8221;default&#8221; custom_sizes_attr=&#8221;no-scale&#8221; el_class=&#8221;no-scale&#8221;][vc_column_text]Flora Castellani (left) and Laura Bacharzyna (right), tax advisors at UEL[\/vc_column_text][\/vc_column][\/vc_row]\n","protected":false},"featured_media":13258,"template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[57],"slidercat":[],"class_list":{"0":"post-13183","1":"article","2":"type-article","3":"status-publish","4":"has-post-thumbnail","6":"category-topics"},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cross-border telework and the risk of permanent establishment - UEL<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/uel.lu\/en\/article\/cross-border-telework-and-the-risk-of-permanent-establishment\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cross-border telework and the risk of permanent establishment - UEL\" \/>\n<meta property=\"og:description\" content=\"[vc_row type=&#8221;in_container&#8221; 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