Cross-border work has become routine, but the rules that govern it have not. Employees now move through short projects, hybrid roles and frequent travel as a matter of course, while tax and immigration frameworks still assume clearer borders, longer stays and firmer lines. That mismatch is showing up in delayed decisions, unexpected costs and growing unease among policymakers tasked with defining where work happens, and who gets to tax it. Efforts by the OECD, United Nations and others could eventually better harmonize cross-border taxation rules for employees, but the challenge is greater than individual efforts.

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Fuente: EY