The Slovenian Financial Administration March 4 updated guidance to clarify the rules for determining whether cross-border work from a home office or another location constitutes a nonresident permanent establishment (PE). The updated guidance includes an explanation regarding: 1) the required conditions of permanence, the nonresident company’s business location, and the nature of the activities used to determine whether cross-border work performed from a home office or another private location constitutes a nonresident PE under the OECD Model Tax Convention; and 2) the factors and tests used to determine whether the permanence and business location conditions are met, such as whether ...