Austria has published the Decree of 13 June 2022 from the Ministry of Finance that provides for the termination of the agreement signed with Italy on the taxation of cross-border (frontier) workers during the COVID-19 pandemic. The agreement was signed by Austria and Italy on 24 June and 26 June 2020, respectively, provides that taxpayers usually commuting to their place of work, but working in a home office due to the prevention of the spread of COVID-19, shall still be taxed as frontier workers under Article 15 paragraph 4 of the 1981 tax treaty between the two countries. The agreement...