Since the beginning of the COVID pandemic, there has been an unprecedented need to allow individuals to work remotely in other countries and whilst this can open up a whole host of new opportunities, it is important that both the company and employees are aware of the risks, tax implications and reporting obligations associated with such an arrangement.
The treaty Articles relating to dependent workers, determining an individual’s place of tax residence under treaty rules and claiming foreign tax credits will remain as they are.
Our webinar will help you to understand more about company reporting obligations, tax and potentially changing social security arrangements for mobile employees following the UK’s exit from the EU.