Katia Cejie has been awarded a research grant from the Torsten Söderberg Foundation.

Katia Cejie

With the pandemic, we jumped several years ahead in the digitalisation process. The ability to work fully or partially remotely is now often taken for granted by workers. When telework is carried out in such a way that employees and employers are located in different countries, several problems arise with regard to taxation (collection of income taxes and social security contributions).

Digitalisation has meant that the current principles of taxation have been thrown into disarray. The complexity is enormous and the application of today's rules seems both unfair and difficult to understand. In the area of global individual taxation, either a major reform or specialised regulation of different types of situations is required.

The aim of this project is to propose new tentative nexus taxation principles on which the reformed tax rules could be based. Nexus refers to the degree of connection a person should have in order to be taxed in a given country. The nature of these nexus principles is discussed in relation to three different situations of cross-border telework, both temporary and more permanent. Against the background of the need to finance the welfare state, the project also aims to analyse what a fair distribution of the right to tax could look like. A secondary objective of the project is to be at the forefront of European research in this area and to contribute to the network that will be created.