https://www.taxtmi.com/article/detailed?id=12092 Reliance on tax residence and the physical-presence test leaves remote employees outside source taxation when they do not establish residence or meet time thresholds. Digital nomads can provide services benefiting a jurisdiction without creating conventional presence, producing untaxed source income or concentrated taxing rights in the state of residence. Proposed responses include defining qualified residence for treaty benefits, adjusting presence thresholds, adopting redistribution mechanisms between residence and source states, and updating nexus concepts to reflect digital economic presence. en-us Sat, 02 Dec 2023 10:27:25 +0530 Sat, 02 Dec 2023 10:27:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12092 Reliance on tax residence and the physical-presence test leaves remote employees outside source taxation when they do not establish residence or meet time thresholds. Digital nomads can provide services benefiting a jurisdiction without creating conventional presence, producing untaxed source income or concentrated taxing rights in the state of residence. Proposed responses include defining qualified residence for treaty benefits, adjusting presence thresholds, adopting redistribution mechanisms between residence and source states, and updating nexus concepts to reflect digital economic presence. Articles Income Tax Sat, 02 Dec 2023 10:27:25 +0530 https://www.taxtmi.com/article/detailed?id=12092