Statement on the OECD Consultation on the Global Mobility of Individuals
CFE Opinion Statement 5/2025
The CFE Statement highlights that while existing international tax principles remain broadly relevant, their application to globally mobile individuals is often unclear and inconsistent. Issues such as tax residence, source taxation of employment income, social security coordination, and employer compliance obligations can result in overlapping taxing rights, increased administrative complexity, and uncertainty for taxpayers acting in good faith. These challenges are particularly acute for remote workers, short-term assignees, and individuals with multiple work locations.
CFE supports the OECD’s efforts to improve clarity and coherence in this area and calls for pragmatic guidance that reflects real-world mobility patterns. The statement stresses the importance of proportionality, simplification, and legal certainty, especially where mobility is temporary or economically limited. It also underlines the need for effective dispute prevention tools and accessible dispute resolution mechanisms to mitigate double taxation risks and foster taxpayer confidence.
