France has published the updated version of its agreement with Switzerland concerning the taxation of cross-border (frontier) workers during the COVID-19 pandemic, including provisions to extend the agreement until 31 March 2021. The agreement essentially provides that in cases where a cross-border worker is required to work from home due to COVID-19, the days spent working from home will be treated as working days in the Contracting State in which the worker would normally be working, if no…