OECD Remote Work Rules Unfit, Booking Holdings Tax Head Says

The OECD’s remote working legislation is not fit for purpose and needs overhauling to improve access to talent, Booking Holding’s tax head said Friday.

More flexibility around extra-jurisdictional taxation of an employee under Article 15 of the OECD Model Tax Convention is needed, Karine Halimi-Guez, group head of tax for Booking Holdings said.

OECD Article 15 guidelines mean an employee’s income is subject to tax in their residence state, unless they spend more than 183 days working in another jurisdiction. It can also be triggered if an employer’s permanent establishment is located in that jurisdiction.

“Article 15 ...