In addition to expatriates, cross-border commuters and residents who change their place of residence are regularly confronted with the national tax regulations of various countries as well as international tax law in the form of double taxation agreements. Markus Mayer develops a catalog of requirements for a fair taxation of cross-border employment situations, which includes national, international, and European legal aspects of taxation. Based on a presentation of the applicable tax law, he conducts an analysis and critical assessment of the tax consequences associated with cross-border employment situations and derives reform recommendations for a system-compliant taxation.