Mobile Employees — What Employers Need to Manage From a Tax Standpoint Event

Mobile employees present unique tax implications for both the employee and the employer. When does a mobile employee trigger a taxable presence in a jurisdiction, and when does the employee’s presence change the tax reporting and liability profile for her employer? This program will discuss the tax implications of mobile employees (both from both an international and domestic perspective), address the risk of triggering a “Permanent Establishment” or nexus for the employer, and identify options employers should consider when managing these risks.