Global Mobility of Individuals: Public Consultation in Paris
On 20 January 2026, the Maastricht Centre for Taxation (MCT) participated in the OECD’s public consultation meeting on the Global Mobility of Individuals, held at the OECD in Paris. The event brought together policymakers, tax administrations, businesses and academics to discuss how international tax rules should respond to new ways of working.
MCT members Marjon Weerepas and Sander Kramer presented key findings from the Centre’s submission to the OECD (with inputs from Esperanza Buitrago Díaz, Alice Draghici, Kasper Dziurdź, Nicole Gibbs and Narin Kerinc), highlighting challenges in the taxation of cross-border and remote work.
Their presentation focused in particular on Article 15 of the OECD Model Tax Convention and the interaction between tax rules and social security legislation. It highlighted challenges faced by cross-border and remote workers due to the discoordination between tax rules and social security legislation. This can create legal uncertainty, administrative burdens, and unintended financial effects for employees and employers.
Marjon Weerepas and Sander Kramer outlined the roots of discoordination (in particular diverging interpretations of terms in tax and social security) and how current thresholds for taxation and social security vary and are often misaligned, particularly in home-office or hybrid arrangements. To address this, they proposed an optional treaty provision allowing flexibility in taxing rights for telework, with thresholds aligned to social security rules and, as a more far going proposal, letting the allocation of taxing rights follow the assignment of the competent state for social security.
View the consultation sessions on OECD Web TV:
- Morning sessions
- Afternoon sessions (MCT's contribution starting at 48:25)
The MCT looks forward to continuing its engagement with international organisations and stakeholders on the future of taxation in an increasingly mobile labour market.
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