The Covid crisis has led to a different scale of tax management challenge relating to internationally mobile workforces than in the past. During the lockdowns of 2020, many international groups saw the rapid increase in the number of employees working in locations outside the jurisdiction of their employer. It is a phenomenon which is evolving, but there will undoubtedly be continuing pressure from employees for flexibility to work from anywhere if offices remain open only a limited basis. At the same time, the flexibility shown by tax authorities in the midst of global pandemic is likely to come to an end.
The concerns go beyond tax, affecting the right to work and immigration status as well as healthcare and other benefits. These issues are raised in a context of a multinational recruitment environment. Close co-operation is required with others in the business, particularly HR, mobility and Compliance teams. What are groups doing to manage the direct and employment tax risks associated with increased global mobility?
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