Hennadiy Kutsenko

Bennett Jones LLP are most popular: within Coronavirus (COVID-19) and Consumer Protection topic(s) with Senior Company Executives, HR and Finance and Tax Executives with readers working within the Accounting & Consultancy, Insurance and Oil & Gas industries Remote work is now a permanent feature of the global business landscape. Employees can perform their jobs from homes or holiday rentals located in entirely different countries from their employer’s headquarters.

Remote work is now a permanent feature of the global business landscape. Employees can perform their jobs from homes or holiday rentals located in entirely different countries from their employer’s headquarters. This flexibility is great for talent retention—but it raises important tax questions. In this article, we consider one such question: Can a remote employee working from another country, whether on a full-time or hybrid basis, create a tax nexus in the country for the employer?

Remote work is now a permanent feature of the global business landscape. Employees can perform their jobs from homes or holiday rentals located in entirely different countries from their employer’s headquarters. This flexibility is great for talent retention—but it raises important tax questions. In this article, we consider one such question: Can a remote employee working from another country, whether on a full-time or hybrid basis, create a tax nexus in the country for the employer?