Elizabeth Stevens Co-Chairs Global Mobility Panel at ABA U.S. and Europe Tax Practice Trends Conference

The COVID-19 pandemic produced a lasting shift in preferences for remote work, especially for those whose primary professional interface is a laptop; fully or mainly remote employment relationships have become more prevalent. For employers, these trends raise familiar tax issues—from nexus and profit allocation to VAT registration and local pension compliance to potential intangibles transfers and business restructurings—on an increased scale and in new contexts, such as “workcations”. This panel will explore these issues through case studies drawn from recent experience, from both in-house and external advisory perspectives, and through the lenses of both tax and company policies. Our panelists will also discuss the status of the OECD CTPA’s work programme on the global mobility of workers, as well as recent national and bilateral policy developments in Europe and elsewhere with regard to the taxation of cross-border work arrangements.