The taxation of remote workers presents a significant challenge to the international tax framework. While the OECD guidance on permanent establishments and the UN guidance on fees for technical service and independent personal services provide a useful starting point, they fall short of adequately capturing the economic activity generated by increasingly mobile digital workers. This article also examines the limitations of Indian domestic rules in addressing these issues effectively. In light of recent developments in the UN on the proposed article XX, it offers policy considerations for Indian tax authorities to develop a blueprint for taxation of remote working.