Where the Money Is: Tax and Worker Mobility

Tax Notes International

Elizabeth J. Stevens is a Member of Caplin & Drysdale. She thanks Lauren G. Smith of Caplin for her assistance with research for this article and H. David Rosenbloom, also of Caplin, for his insightful comments on a previous draft.

In this article, Stevens argues that remote and mobile work presents interpretative challenges for taxpayers and policy challenges for governments under bilateral tax treaties and U.S. tax rules.

Copyright 2022 Elizabeth J. Stevens. All rights reserved.

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