Unpacking recent updates and the current initiative

Pivotal efforts are underway at the Organisation for Economic Co-operation and Development (OECD) to modernize and reshape international tax rules in response to global workforce trends. This webcast will discuss the OECD's recent updates to the Commentary to the Model Tax Convention around home office usage (when a home office can trigger permanent establishment).

Topics to be discussed include:

• The OECD's recent mobility-focused efforts
• The two-pronged test used to assess home office as a fixed place of business
• Additional OECD scoping activities and potential outputs
• Practical considerations and actions Tax and Mobility leadership can take now and in the future to prepare for potential additional developments

Please join us for this 60-minute, interactive webcast. We welcome and encourage you to ask questions.

Date: Wednesday, March 18, 2026

Time: 11:00 a.m.-12:00 p.m. ET New York; 8:00-9:00 a.m. PT Los Angeles

Registration: Register for this event. go to Global mobility and tax

Panelists

Rachel D'Argenio, Partner, People Advisory Services Tax, Ernst & Young LLP (US)

Ronald van den Brekel, EY Global Transfer Pricing Market and Innovation Leader; Partner, International Tax & Transaction Services, EY Belastingadviseurs B.V.

Karima Taouil, Partner, People Advisory Services Tax, EY Belastingadviseurs B.V.

Andrea Filippelli, Senior Manager, People Advisory Services Tax, Ernst & Young LLP (US)

CPE credit offered: up to 1.2 depending on actual duration. Recommended field of study: Taxes. Learning objectives: Identify key initiatives underway at the OECD related to global mobility; define the Home Office permanent establishment test under the updated Commentary to the Model Tax Convention; recognize actions that can be taken by organizations in response to the OECD efforts. This intermediate level, group internet-based course has no prerequisites or advanced preparation. Final CPE award to be based on content, polling and length of participation. See CPE FAQ for more information.

EY webcast managed and produced by Ernst & Young LLP's Tax Technical Knowledge Services Group, Washington, DC: Lynn Fairfax | lynn.fairfax@ey.com and Barbara Kirchheimer | barbara.kirchheimer@ey.com

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