France has published the updated versions of its agreements with Belgium and Italy concerning the taxation of cross-border (frontier) workers during the COVID-19 pandemic, including provisions to extend the agreements until 30 June 2021. The agreements essentially provide 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 worki…