This is the first in a series of videos exploring the tax and non-tax implications of allowing greater flexibility in terms of working remotely, across international or inter-state borders from both the point of view of employer and the individual or employee

The concept of working from anywhere started as an unintended consequence of the Covid-19 pandemic. As regions began to lock down, many people became unable to return to their country of employment or locally to their normal place of work. Some individuals chose to leave their place of employment and returned to their home country to work and be with their families. Some individuals on assignment became stranded in their host location, and many individuals scheduled to begin an assignment in a different jurisdiction did so virtually from their home location. Remote Working became a necessity in many sectors and as technology improved to support it, certain employees realised that they could do their work from anywhere. Additionally, employers recognised the opportunity to employ from anywhere, giving them access to a wider talent pool. Tax authorities were initially flexible and short-term concessions became available though many have now lapsed. Today, a common question businesses face is, can employees continue to work from anywhere – extending the new prospect of more agile work arrangements into the future - and do employers wish to support this? Employees could have a variety of reasons for wishing to work remotely, but neither they nor their employer may be fully aware of the compliance obligations and risks that can arise.

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