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"Mobility of Work" (2022)

The Institute for Austrian and International Tax Law, WU in cooperation with the Doctoral Program in International Business Taxation is organizing the conference: "Mobility of Work".

Covid-19 has had a major impact on our lives. Although most of us are happy about returning or have already returned to “normality” (=our behaviour and way of living before Covid-19), some changes will remain. We have learned to work from home or other places, and many experts predict that the degree of mobility of work after Covid-19 will be much higher than before. This has impact on the application of tax rules, in particular with regard to cross-border relations. Our research project will analyse which new interpretation problems have arisen due to new situations, and whether the existing rules still make sense or should be changed. Cross-border relations within the context of COVID will be the focus of the research. Most likely, after COVID, there will be a higher degree of mobility of work which will be voluntary. Whereas, during the pandemic, many people were forced to work at specific places. The study will also analyse whether it makes a difference to the application of the existing tax rules if one is forced to stay and work from a specific location or in a specific country, or whether one is doing so on a voluntary basis.

The conference will be held in the city of Rust (Austria) from July 7-9, 2022. Starts on Thursday evening (July 7) and ends on Saturaday evening (July 9) in Rust at Seehotel www.seehotelrust.at.

For further information and to send your registration form please e-mail to taxlawconference@wu.ac.at.

PROGRAM

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