Weiterentwicklung von Steuervereinbarungen hinsichtlich grenzüberschreitender Telearbeit

This procedure is a written question concerning the modernization of tax treaties to better accommodate cross-border remote work. It addresses the need to update tax rules that were designed before the widespread adoption of teleworking to ensure fair taxation of employees and employers. This affects remote workers living in one country while working for a company in another, as well as businesses managing a distributed workforce across borders.