France has published updated versions of its agreements with Belgium, Germany, Italy, Luxembourg, and Switzerland concerning the taxation of cross-border (frontier) workers during the COVID-19 pandemic, including provisions that extend the agreements until 31 March 2022. The agreements essentially provide that in cases where a cross-border worker is required to work from home due to COVID-19, the days spent working from home will be treated as working days in the Contracting State in which the worker would normally be working, if not for COVID-19. The agreements with Belgium, Italy, Luxembourg, and Switzerland also include the tacit agreement that they will...