Global Mobility Summary

In what seems an increasingly small world, even the smallest of employers will likely have some form of international business activity, whether it be recruiting overseas employees to work in the UK or sending existing employees overseas to source new clients.

This international activity will likely continue to have tax implications in the home country of the employee, whilst creating a ‘tax footprint’ for the employee in the country where the work is being undertaken. Given the wide variety of circumstances that will arise from international business, no two cases are the same. That being so, there are many issues employers need to consider and take advice on.