Nowadays, performing your job responsibilities outside your home country is a generally accepted practice. Workers are often posted to work for other group companies abroad. Also, people searching for better jobs go to work abroad for shorter or longer periods. Such relocation of labour should always be assessed from a tax law perspective because staying in another country may affect the person’s tax residence. This article explores some tax issues that may arise because of the COVID-19 lockdown.

Nationals of a third-country such as Belarus holding a Latvian work permit are not allowed to work in other EU member states. This article explores how third-country nationals can lawfully move within multinational enterprises across the EU.

Mobile workforces fill a critical business need as organisations have to get talented employees where needed, often at a moment’s notice. Currently cross-border employee mobility is experiencing an incredible change, and its implementation is becoming increasingly complex as a result. The complexity of processes and the heavy administrative burdens result in inefficient use of company resources. This article summarises key takeaways from the latest PwC report on global workforce movement issues.