impôt sur le revenu – Préconisations OCDE sur le télétravail frontalier

This written question asks about the OECD's recommendations regarding the taxation of income earned by individuals who telework across borders. It seeks clarification on how these recommendations might impact national tax policies. The question concerns individuals working remotely for employers in one country while residing in another. It aims to understand potential changes to tax liabilities and administrative procedures for both employees and employers.