Commuters and remote working

Amaddeo, Francesca (2022) Commuters and remote working. Jusletter IT. ISSN 1664-848X

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The COVID-19 pandemic forced jurisdictions to address new circumstances as emergency legislation has been adopted. The labor market is moving from physical presence to an alternative way of work, such as remote working. The author addresses the issue from the fiscal perspective, analysing the arising need for rules able to address the phenomenon of cross-border commuters working from their residence State (or abroad). This article aims to stress the more critical points, evaluating if the basis set in mutual agreements signed by States, following the OECD’s guidelines on interpretation and application of tax treaties, may represent a start or if a more profound change is deemed necessary.

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