”As cross-border business and international labour mobility continues to be commonplace in a 21st century global economy, disputes relating to which jurisdictions can tax what types of income inevitably arise on occasion. Maintaining and enhancing tax certainty benefits taxpayers and tax administrations alike and is key in promoting investment, jobs and growth. Enhancing tax certainty is one of the main priorities of the OECD Forum on Tax Administration (FTA) which brings together more than 50 advanced and emerging tax administrations” (vgl. OECD, tax certainty and policy implementation, https://www.oecd.org/en/topics/tax-certainty-and-policy-implementation.html).
