Elizabeth Stevens Addresses Tax Compliance and Remote Work at 2024 ABA Midyear Tax Meeting

This discussion will focus on how remote work and tax compliance have changed over the years since the pandemic. We will discuss general rules for determining withholding compliance, associated reporting implications, the impact of remote employees on tax nexus (for licensing, sales and use tax, and income tax purposes) with jurisdictions (domestic and foreign) in which the employer does not operate, and best practices for remote work policies, with a focus on the impact that remote work has on in-house counsel advising corporate employers.