@article {7369,
	title = {Digital Nomads and International Taxation of Income from Employment},
	journal = {Krytyka Prawa. Niezale{\.z}ne Studia nad Prawem},
	volume = {16},
	year = {2024},
	month = {6/2024},
	pages = {268{\textendash}285},
	abstract = {With ongoing economic, social, and technological changes, the nature and method of performing work are changing. The development of modern digital technologies has a~significant impact on the traditional model of work, based on performing it in a~strictly defined {\textquoteleft}physical{\textquoteright} place and under an employer{\textquoteright}s supervision. Naturally, the ongoing changes are multidimensional and have consequences, including an intriguing phenomenon of remote work, which in the cross-border dimension has led to the emergence of a~new group of labour providers known as {\textquoteleft}digital nomads{\textquoteright}. The specificity of business activity of these nomads poses conceptual and practical challenges in the area of various branches of law, including tax law. The main pur-pose of the article is to answer the question whether international tax law, adequately to the changes taking place, regulates the taxation of digital nomads{\textquoteright} income from cross-border remote work.},
	issn = {2080-1084},
	doi = {10.7206/kp.2080-1084.690}
}
