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Fair tax settlement for digital nomads

The COVID-19 pandemic has forever changed the paradigm of work. While many people lose several hours in commuting between their home and office, always having to live in areas close to it, telecommuting has enabled people to explore the world while working on a laptop computer with internet access. As attractive as a life free of obligations and with more flexibility in finding a place to live can be, digital nomads bring enormous problems to the local host communities, such as increased pressure on natural resources and services, increased housing prices due to higher wages as a rule, and, as a result, a widening social gap. In order to make community life fairer, and to avoid abuses in taxation, this proposal was created: Article 1 Definition of Fiscal Residence 1 - Establish clear criteria for determining the tax residence of digital nomads, considering factors such as length of stay in the country, family ties and permanent residence. 2 - Consider as eligible for tax purposes all those who stay for a period equal to or longer than 32 consecutive days. Article 2 Taxation Rules for Digital Nomads 1 - All citizens in who are considered digital nomads and who fit the criteria of article 1 may choose for one of two regimes: a) payment of taxes in the country of residence like national citizens b) Paying user regime. In this regime the citizen is charged for the public service she uses. Article 3 Collaboration Between Countries 1 - Promote international cooperation for sharing information on taxation of digital nomads. Article 4 Awareness and Education 1 - Conducting awareness campaigns aimed at informing digital nomads about their tax obligations in their country of residence and helping them understand tax regulations and processes. Article 5 Enforcement and Penalties 1 - Strengthen enforcement of digital nomads' tax obligations through audits, states and cooperation with businesses. 2 - Establish penalties at the European level for those who do not comply with their tax obligations.
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