On December 22, 2025, TEI filed comments in response to the OECD's "Global Mobility of Individuals" consultation. TEI's comments included the need for a "one-stop-shop" approach to withholding and payment of wages and social security contributions for remote employees, prevention of "micro-PEs" when an employee works remotely from a separate jurisdiction, and the concomitant changes necessary to the OECD Transfer Pricing Guidelines. TEI's comments were prepared under the aegis of its European Direct Tax Committee. Benjamin Shreck, TEI Tax Counsel, coordinated the preparation of TEI's comments.
Read the comments HERE
Committee