OECD recommendations on Cross-border workers

Apr 06, 2020

As a result of the restrictions in place due to COVID-19 many cross-border workers are unable to physically perform their duties in their country of employment. This unusual situation is raising many tax issues including issues on the right to tax income between countries which is currently governed by international tax treaty rules. The OECD Secretariat has issued guidance on these issues along with other related cross-border matters. Revenue has also published guidance on the Irish tax position.  

The OECD guidance deals with examples where an individual may be stranded for a period in a country that is not his country of residence due to the travel restrictions and quarantine measures.  

The guidance also deals with issues affecting the residence of companies for tax purposes where their management is carried out in another country due to the travel and quarantine restrictions. 

Read the OECD guidance.