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Tax residence during the pandemic

The current situation of economic-health crisis caused by the COVID-19 pandemic and the subsequent health restrictions activated on a global scale, starting from the beginning of 2020, have influenced and, at times, changed the way in which so-called international mobility workers.


In this regard, in the renewed guidelines of last January, the OECD confirms that, despite the complexity of the rules and despite their application being aimed at a wide range of people, it is unlikely that the emergency situation ca