OECD addresses complications faced by cross-border workers amid coronavirus (COVID-19) outbreak

OECD addresses complications faced by cross-border workers amid coronavirus (COVID-19) outbreak

The Organisation for Economic Co-operation and Development (OECD) has issued recommendations on the implications on cross-border workers and other related matters associated with the coronavirus (COVID-19) outbreak. The OECD Secretariat has addressed concrete situations faced by workers, such as being stranded in a country other than one’s country of residence and being quarantined abroad. The Secretariat’s recommendation is to carry on applying domestic rules as opposed to changing them due to temporary dislocation, and to avoid making changes to the affected individual’s income and how it should be taxed. The public health crisis has cause sections of cross-border workers to be unable to perform their duties physically in their countries of employment, raising important tax issues whereby they are forced to telework from home or are laid off as result of exceptional economic circumstances.

Source: OECD issues recommendations on implications of the COVID-19 crisis on cross-border workers and other related cross-border matters

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