OECD recognises complexity in global mobility and remote work

Discussions have focused on economic trends, corporate income tax, the gig economy, and the taxation of employment income for globally mobile workers, as outlined by Ursula Lepporoli and Tom Newsome.

The Organisation for Economic Co-operation and Development (OECD), on 20 January 2026, held a public consultation in Paris to gather stakeholder input on the tax challenges arising from global mobility and remote work. A consistent message emerged: existing tax and social security frameworks are overly complex, poorly aligned across jurisdictions, and no longer fit for modern working patterns. Participants broadly supported simplification and greater coordination of compliance rules, noting...

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Authors: Ursula Lepporoli, Tom Newsome

Published Date: 25 February 2026