ECOVIS Global published an article by International Tax Co-leader Douglas Nakajima, about cross border remote work considerations outside the U.S.
By Douglas Nakajima, International Tax Co-Leader
The employer should ensure that the employee working outside of the US does not raise Permanent Establishment (PE) exposure for the employer. Generally, the PE standard is what allows the foreign country to impose income taxes on any business profits asserted to be associated with the US employer’s business activity in that country.
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