With the pandemic, we jumped several years ahead in the digitalization process. The ability to work fully or partially remotely is now often taken for granted by employees. However, when teleworking takes place in such a way that employees and employers are located in different countries, several taxation issues arise (collection of income taxes and social security contributions). Digitization has rendered the current principles of taxation obsolete. The complexity is enormous, and applying the current rules seems both unfair and difficult to understand. In the area of global individual taxation, either a major reform or special regulations for different types of situations are required. The aim of this project is to propose new tentative nexus taxation principles on which the reformed tax rules could be based. Nexus refers to the degree of connection a person should have in order to be taxed in a particular country. What these nexus principles might look like is discussed in relation to three different situations of cross-border telework, both temporary and more permanent in nature. In light of the need for financing the welfare state, the project also aims to analyze what a fair distribution of taxation rights could look like. A secondary aim of the project is to be at the forefront of European research in this area and to contribute to the network that will be created.