Impozitarea nomazilor digitali
Taxation of Digital Nomads

Summary/Abstract: The world that we live in has undergone significant changes in the past decades. And, as compared to the world that other people have lived in a century or more ago, such changes are dramatic. The general evolution of society, the potential of globalization and digitization and, more recently, the scars of a never‑ending pandemic have also influenced the way we look at other classical concepts, such as work. At the same time, national and international taxation have been forced to adapt and adopt new tools in the last years. But event such tools now seem powerless when it comes to the taxation of digital nomads (in a nutshell, people that can work from anywhere provided they have an Internet connection and that are not linked to a specific territory). Therefore, tax legislators and tax lawyers come to ask themselves a simple question: what do we do next?

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