Executive summaryThe Spanish General Directorate of Taxes (GDT) recently issued a ruling (not yet published) confirming that the presence of an employee working remotely from home during the COVID-19 crisis and after the termination of public health measures will not result in a permanent establishment (PE) in Spain, under certain circumstances, following the application of the relevant tax treaty provisions.This ruling is the first ruling to provide certain guidance, following Organisation for Economic Co-operation and Development (OECD) standards, on remote workers and PE assessment not only during the COVID-19 lockdown but also following the end of travel ban measures.Detailed discussionFactsThe...