The Italian Ministry of Finance has published a joint declaration with Switzerland on the extension of the agreement signed on 19 June 2020 concerning the taxation of cross-border workers during the COVID-19 pandemic. The agreement essentially provides 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 joint declaration provides that although there are currently no government measures in force that restrict the movement of...