Back in the 1980s, a well-known British politician reportedly suggested that if someone couldn’t find work locally, they should “get on their bike” and look elsewhere. Times have certainly changed. Today, many of us don’t need to travel anywhere at all. Thanks to modern technology, a day’s work can be done from a kitchen table, a spare room or a café—and often from another country entirely.

For younger generations especially, remote working feels like a natural part of modern life. It’s not viewed as a privilege but an expectation—part of what makes a job flexible and attractive. And while the working world feels smaller and more connected, the rules that apply to this new reality haven’t necessarily caught up. Countries are still working out how to balance attracting talent with protecting revenue, which means the landscape can feel surprisingly complicated.

OECD conference on global mobility of individuals

The global pandemic forced employees to work at home and an element of remote working is now commonplace for many roles. Recognising these shifts, the Organisation for Economic Co-operation and Development (OECD)—whose thinking underpins many international tax and policy frameworks—has turned its attention to global workforce mobility. In January 2026, it hosted a conference in Paris to explore how countries and employers should respond to the rise of cross border remote work.

Rather than diving straight into technicalities, the conference encouraged broader reflection. What does it mean for a worker to be “based” somewhere when their output is digital? How can countries maintain fair tax systems without stifling flexibility? And what guidance might help employers support staff who want or need to work abroad, even for short periods?

It was, in many ways, a chance for governments and businesses to compare experiences and begin shaping a shared understanding of what modern mobility looks like.

Data trends

Much of the conversation centred on the latest data. Remote and hybrid working have become key tools for attracting and retaining employees, especially in competitive sectors. A good remote working policy is no longer a nice to have—it’s a meaningful part of people’s day to day experience.

Patterns vary across the globe, but in the UK and Europe, hybrid working seems to be the sweet spot. People value spending time alongside colleagues: it helps collaboration, supports learning, and keeps workplace culture alive. At the same time, having a couple of days at home each week gives workers breathing space, helps with work life balance, and avoids the strain of regular commuting. Striking the right balance is now a central management challenge—one that requires clear thinking and a good understanding of what staff actually want.

Cross border remote working

Taking all of this international adds an extra twist. Managing remote working in the UK alone can be tricky; adding cross border arrangements brings a whole new layer of complexity. Employers suddenly need to consider tax rules, social security, immigration requirements, local employment laws and sometimes even payroll obligations in the other country. What might seem like a simple request—an employee working overseas for a couple of weeks—can unexpectedly create administrative hurdles.

These challenges can be particularly tough for smaller or fast-growing businesses. They may not have the inhouse expertise to navigate a patchwork of international rules, yet they often need access to global talent to keep pace with their ambitions. Unsurprisingly, the same questions come up again and again:

• Can someone tag a week of remote work onto the end of a holiday abroad?
• Can a new hire based overseas start immediately from their home country while waiting for visa approval?
• How long can an employee work abroad while caring for a relative without creating reporting obligations?
• Is there any risk if a director regularly works from a holiday home overseas for part of the year?

Unfortunately, there’s rarely a one size fits all answer. Each situation depends on the rules of the specific country involved and the individual circumstances. This is why many employers feel cautious about agreeing to overseas working unless they fully understand the implications.

Internal controls and policy

With cross border working becoming more common, having clear internal policies is essential. Many employers report finding out long after the fact that an employee has been working abroad without telling anyone. Sometimes a line manager has given informal approval without involving HR or finance. By the time the issue comes to light, unpicking it can be awkward and time consuming.

There’s also a cultural dimension. When teams are spread across multiple countries and time zones, maintaining a shared identity and sense of cohesion can be harder. Employers increasingly need to think creatively about how to bring remote and office based colleagues together—whether through communication initiatives, shared values, or regular in person gatherings.

Clearer global guidance needed to support the future of remote working

The OECD issued very welcome guidance in late 2025 confirming whether remote working would constitute a fixed place of business for corporation tax purposes.

Following on from this, one of the most promising outcomes of the OECD conference was a genuine recognition that clearer, more consistent international guidance is needed covering further implications of remote working. One idea that generated real interest was the concept of a “safe harbour”—a simple rule that would allow individuals to work in a country for a set number of days without triggering immediate reporting obligations. Such an approach could give both employers and employees confidence and would bring welcome predictability to an area full of grey zones.

Meanwhile, developing countries are rapidly expanding their digital infrastructure and cultivating highly skilled workforces keen to engage in the global economy. This creates exciting opportunities for employers but also raises practical questions about management structures, where leadership sits, and how profits and costs should be allocated. With so many moving parts, clear international guidance would help reduce some of the friction that currently makes global operations feel more complicated than they need to be.

Looking ahead, it’s clear that global workforce mobility isn’t a passing trend. It’s a structural shift in how work is done, how teams are formed and how businesses grow. Employers that embrace it thoughtfully—supported by sensible policies and clearer international rules—will be well placed to thrive in the evolving global marketplace.

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