Issues with worker classification and tax collection accompany the rise of digital nomads working across borders
Recently, there has been a significant rise in international freelance workers, given the effects of the globalization of work and digital technologies. This has caused shifts in the talent market in the United States as borderless work creates a larger talent pool for companies. However, this has posed an issue for countries to be able to properly classify workers and collect adequate taxes. Business leaders envision that cross-country compliance will have to evolve but this poses challenges as countries have varying criteria for worker classifications.
See "Issues with worker classification and tax collection accompany the rise of digital nomads working across borders", Jon Younger, Forbes, February 8, 2023