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Direct Tax
The ruling excludes vacation and business development days from service PE calculations and confirms virtual services from abroad don’t count, potentially reshaping compliance for multinationals
February 3, 2026
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  • As a leading figure at the OECD, Grace Perez-Navarro has been included in this year's Global Tax 50 for the integral role she has played in the progress of the BEPS project, raising the standards of international tax and promoting better tax policies as part of a multilateral approach.
  • Chris Jordan is coming up to his fifth year as Australia's commissioner of taxation, and there have been numerous triumphs since his appointment.
  • Maya Forstater is a new entry this year Nobody quite digs into tax data like Maya Forstater. London-based Forstater has made it her mission to assemble and analyse data that provides a base for meaningful dialogue on tax trends through her blog and blog Twitter activity under the handle @MForstater.

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