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 referred to changed ways of working, including through technology that facilitated remote and cross-border working. The Inclusive Framework’s interest in exploring global mobility recognised the need to consider whether there were tax challenges associated with these changed ways of working, including to ensure that the tax rules did not impede the opportunities that global mobility could 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 presented themselves to different groups, industries or across different regions.
To this end, a document was released for public consultation:
The document provided an initial discussion of the possible issues that arose and aimed to collect input on the insights and experiences of stakeholders. Contributions were invited from multinational enterprises (MNEs), individuals and other interested parties, such as NGOs and academia. Responses to the proposed questions were encouraged, and the perspectives shared informed the Inclusive Framework's consideration of how to scope and prioritise future work on the topic of global mobility.
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 informed discussions at the public consultation meeting.
- Download the comments (Zip file, 15.9 MB - Please open from a desktop computer)
Event
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.
