Global Digital Finance (GDF) welcomes the opportunity to comment on the OECD’s Public Consultation Document on the Global Mobility of Individuals. GDF is an industry association representing over 60 global firms across the digital asset, fintech, and Web3 ecosystem. These firms rely heavily on distributed, remote-first operating models, with talent drawn from multiple jurisdictions, large customer-support functions working virtually, and engineering and product teams frequently operating across borders. As such, the proposals under consultation are highly relevant to our sector.
We support the OECD’s objective to modernise permanent establishment (PE) and nexus interpretations in light of evolving work patterns. At the same time, we encourage the OECD to ensure clarity, proportionality, and administrability for firms whose business models depend on remote global talent. In this submission, we focus on several key areas where refinements would be valuable for both taxpayers and tax administrations.
This response has been developed in close collaboration with members of the GDF Tax Working Group, whose multinational tax, compliance, and operational expertise informed the sector-specific considerations and recommendations set out in this letter.
Submitted: 15/12/25