An agreement on the taxation of cross-border (frontier) workers during the COVID-19 pandemic was signed by Austria and Italy on 24 June and 26 June 2020, respectively. The agreement provides that taxpayers usually commuting to their place of work, but currently working in 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, which provides for taxation in the state of residence. The agreement applies retroactively from 11 March 2020 to 30 June 2020 and automatically extends by...