NOVA Tax Lab Participates in OECD Public Consultation on Global Mobility of Individuals
Paris hosted the OECD Public Consultation Day on Global Mobility of Individuals, an event that brought together representatives from governments, international organizations, academia, the private sector, and tax experts to discuss the tax challenges arising from the growing international mobility of workers, independent professionals, and digital nomads.
The meeting was part of the Public Consultation launched by the OECD on Global Mobility of Individuals, an initiative aimed at collecting technical and academic contributions to support the update of international guidance on taxation, legal certainty, and tax coordination between countries.
Among the participants was the NOVA Tax Research Lab, which submitted technical comments as part of the public consultation. The submission was prepared by Rita Calçada Pires, Associate Professor with Aggregation at NOVA School of Law and Director of the NOVA Tax Research Lab, together with Rosa Freitas Soares, Susana Pinto, and Mariana Passos Beraldo, members of the Knowledge Center Coordination team. The document presented an independent academic analysis of the tax challenges arising from cross-border mobility, including issues related to tax residence, double taxation, permanent establishment risks, and the complexity of tax compliance obligations.
In recognition of the contributions submitted, NOVA Tax Lab was invited to participate in the OECD Consultation Day, taking part in Session 5 – “Taxation of gig economy, digital nomads, and implications of special regimes”. The intervention was presented by Rosa Freitas Soares, reinforcing the key points put forward in the comments submitted to the OECD.
The session included representatives from tax administrations, universities, consulting firms, and companies, and was moderated by Paul Hondius from the OECD Secretariat, reflecting the multidisciplinary and global nature of the debate.
For NOVA Tax Lab, participation in this process represents recognition of the role of Portuguese academic research in the international debate on tax policy and reinforces the Lab’s commitment to producing rigorous, critical knowledge aimed at contributing to fairer, more transparent, and more sustainable solutions in the context of global mobility.
The OECD will now continue to analyze the contributions received, which will serve as a basis for future guidance and recommendations on the taxation of international mobility of individuals.
