At the April 2025 Plenary meeting of the Inclusive Framework, Members agreed to explore the issue of global mobility of individuals, using a phased evidence-based approach. In the context of this work, global mobility refers to changed ways of working, including through technology that facilitates remote and cross-border working. The Inclusive Framework’s interest in exploring global mobility recognises the need to consider whether there are tax challenges associated with these changed ways of working, including to ensure that the tax rules do not impede the opportunities that global mobility can present to businesses and employees, and to growth and investment more generally.
Global Mobility of Individuals
- Submission period
- 26 November - 22 December 2025
About
Background
In agreeing to explore these issues, the Inclusive Framework recognised the value of receiving input from a wide range of stakeholders, to consider the ways that these issues present themselves to different groups, industries or across different regions.
To this end, a document is released for public consultation:
The document provides a first discussion of the possible issues that arise, and aims to collect input on the insights and experiences of stakeholders. We welcome contributions from multinational enterprises (MNEs), individuals, and other interested parties, such as NGOs and academia. Responses to the proposed questions are encouraged and the perspectives shared will inform how the Inclusive Framework will scope and prioritise future work on the topic of global mobility.
How to contribute
Access the public consultation document
Interested stakeholders are invited to submit their written responses to the questions posed in the discussion document no later than 22 December 2025. Responses should be submitted by e-mail to taxpublicconsultation@oecd.org in Word format (for ease of consultation on the part of the Secretariat). The input should be addressed to Manal Corwin, Director of the OECD Centre for Tax Policy and Administration.
Please note that all comments received will be made publicly available. Comments submitted in the name of a collective “grouping” or “coalition”, or by any person submitting comments on behalf of another person or group of persons, should identify all enterprises or individuals who are members of that collective group, or the person(s) on whose behalf the commentator(s) are acting.
Comments received
Published 14 January 2026
The OECD is grateful to the commentators for their input and has now published the public comments received. The comments will inform discussions at the forthcoming public consultation meeting.
- Download the comments (Zip file, 15.9 MB - Please open from a desktop computer)
Register
A public consultation meeting was held on this issue on 20 January 2026. Further information is available here.
Further information
Enquiries can be sent to the Secretariat, at taxpublicconsultation@oecd.org.
