Taxation of cross-border teleworkers globally and the impact on the EU - Related links

European Commission

• Annual report on Labour Mobility, DG EMPL, Annual report on Labour Mobility (January 2021)
• Easing legal and administrative obstacles in EU border regions, Case Study No. 2, Labour mobility obstacles for cross-border commuters (Denmark – Sweden) (February 2017)
• Ways to tackle cross-border tax obstacles facing individuals within the EU, Report of Expert Group (August 2016) – in particular on one-stop-shop for mobile workers
• Comparative Report - Frontier workers in the EU – Prof. Yves Jorens, Dr Paul Minderhoud, Joyce De Coninck, FreSsco (January 2015)
• Removing Cross-Border Tax Obstacles for EU Citizens Commission Communication COM (2010) 769 – see chapter 5
• Cross-border workers (europa.eu)
• EU taxpayers and cross-border tax issues 

European Parliament

• Tax challenges of cross-border teleworking (December 2022, EP's Think Tank)

European Council

• Fair distribution of taxes in transfrontier areas. Potential conflicts and possibilities for compromise, Governance Committee (October 2019)

French Parliament

• Résolution nº 819 visant à l'augmentation du télétravail des travailleurs frontaliers et à mener une réflexion européenne sur le statut des travailleurs frontaliers (assemblee-nationale.fr) FR only

OECD

• OECD Secretariat analysis of tax treaties and the impact of the COVID-19 crisis (April 2020)
• Updated guidance on tax treaties and the impact of the COVID-19 pandemic (oecd.org) (January 2021)
• Tax administration: Towards sustainable remote working in a post COVID-19 environment (July 2021)
• Implications of Remote Working Adoption on Place Based Policies : A Focus on G7 Countries (Chapter 4) (June 2021)

Benelux Interparlementaire Assemblee

• Recommendation on improving the situation of frontier workers(920/2 of 23 March 2021)
• Proposition de déclaration relative au télétravail transfrontalier (2023) FR only

Think tanks and other organisations

• Cross-border telework in the EU: fab or fad? (Bruegel, 12 September 2022)
• Comparing Europe’s Tax Systems: Cross-Border Tax Rules (Tax Foundation, January 2022)
• European Union – Remote Working and Corporate Taxation (KPMG, November 2022)
• New Cross-Border Double Taxation Agreement between Switzerland and Italy – Updates - Tax and Legal blog (deloitte.ch), Deloitte (March 2022)
• Teleworking and cross-border workers (Luxembourg), PWC (November 2021)
• International  tax  implications  related  to  “cross-border  workers”  in  the  wake  of  the  covid-19 pandemic, Position Paper, Amcham Belgium (April 2020)
• OECD issues guidance on avoiding double taxation of cross-border workers and their employers - Tax and Legal blog (deloitte.ch), Deloitte (April 2020)
• Government eases tax rules for cross-border employees working remotely, Deloitte (March 2020)
• Cross-border tax problems of performing artists., Erasmus School of Law, Dr. Dick Molenaar (February 2018)
• Three-layered policy filter in free movement for work and welfare (a conceptual framework of the EU social security coordination, national social security and taxes on the welfare of frontier workers), Irina Burlacu, Transborder Economics (2015)