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OECD Seeks Public Input on Tax Rules for Cross-Border Workers by December 22

Global mobility is reshaping tax compliance—but how? The OECD’s new consultation could redefine rules for businesses and workers moving across borders.

This is a presentation and here we can see vehicles on the road and we can see some text written.
This is a presentation and here we can see vehicles on the road and we can see some text written.

OECD Seeks Public Input on Tax Rules for Cross-Border Workers by December 22

The OECD has opened a public consultation on the tax challenges posed by cross-border mobile workers. Launched on November 26, 2025, the initiative seeks input on how global mobility affects tax rules and compliance. Businesses and experts now have until December 22 to share their views.

The move follows an April 2025 decision by OECD members to study the tax implications of rising international mobility. At the Inclusive Framework plenary, officials agreed to explore how cross-border movement impacts tax policies. However, no detailed findings from this review have been released yet.

The consultation runs until December 22, 2025, with all responses made public afterwards. The OECD’s work could lead to new guidelines for taxing cross-border workers. Businesses and individuals affected by global mobility will need to follow further updates.

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