Public consultation meeting: Global mobility of individuals скачать в хорошем качестве

Public consultation meeting: Global mobility of individuals

At the April 2025 Plenary meeting of the Inclusive Framework, members agreed to explore the issue of global mobility of individuals, using a phased evidence-based approach. In the context of this work, global mobility refers to the evolving ways of working, including through technology that facilitates remote and cross-border working. The Inclusive Framework’s interest in exploring global mobility recognises the need to consider whether there are tax challenges associated with these changed ways of working, including to ensure that the tax rules do not impede the opportunities that global mobility can present to businesses and employees, and to growth and investment more generally. To this end, the OECD released a document for public consultation in November 2025, outlining key tax challenges and opportunities associated with global mobility and inviting input from a wide range of interested stakeholders. The perspectives shared will pave the way of future Inclusive Framework work on the topic of global mobility and inform discussions at an upcoming consultation meeting, to be held by the OECD on 20 January 2026.