The UN Tax Committee’s increased role in managing international taxation regulations has a focus currently addressing key issues impacting how global tax norms should apply in the future. As part of the focus on the digital economy, the UN is addressing issues related to remote working and published draft changes to its model tax treaty that could have far reaching implications if enacted.
In an article published in Bloomberg Tax, Richard Tonge, Grant Thornton US Global Mobility Practice Leader, writes about what is in the UN Tax Committee draft and how it would apply to remote working and cross-border employment arrangements more broadly. As Tonge says in the article, "The draft clause creates some significant practical and potential issues that will need to be resolved as this is taken forward."
Read what Tonge sees as the most significant concerns with the Tax Committee policy changes by downloading his article, titled, "Assessing the United Nation’s Global Mobility Tax Proposals."
