NTA2116. Global Mobility: Changing Work Locations and Tax Jurisdictions

In recent years there has been a trend to employ individuals to work remotely. More recently with shifting global trends companies are increasingly employing individuals that are not only remote, but working remotely from a different country. In this session we will address the common tax concerns with a workforce that is spread out through out the globe as well as address some planning opportunities and treaty issues.

Learning Objectives:

• Identify the US tax implications of a US company employing individuals that are physically outside of the US
• Identify the US tax implications of a Non-US company employing individuals that are physically present within the US
• Understand the impact of relevant tax treaties on the movement of employees