The COVID-19 pandemic has forced governments to take unprecedented measures such as restricting travel and implementing strict quarantine requirements. As a result of these measures, many cross-border workers are unable to physically perform their duties in their country of employment, construction activities might be temporarily interrupted and board meetings may take place digitally. This situation raises many tax/social security issues and may have an impact on the right to tax between countries, which is currently governed by international tax treaty rules. Below a summary of the possible tax and social security consequences that may apply for these cross-border activities.
Click here to read the full article written by Yvonne Bakker and Saida Essed.