REUTERS/Kim Hong-Ji
November 8, 2021 - When the COVID-19 pandemic shut down workplaces and closed international borders, seemingly overnight in early 2020, many expatriate employees were suddenly thrown into crisis: Some found themselves terminated from their employment while abroad, unable to obtain renewed visas or extended grace periods, and unable to travel home. Others who did not lose their jobs faced difficult and unforeseen situations and made decisions based on the best information available at the time — many deciding to return home to work remotely for what they believed would be a short time to avoid the risk of being stranded in a foreign country.
Additionally, as the pandemic continued, some employees saw remote work arrangements as an opportunity to work from a foreign country, be with family, or simply to work from a more pleasant environment, presuming, since they were working remotely, they had some choice on where they were located.
Now, over a year and a half later, remote work seems to be here to stay, and many employees are seeking to make their temporary international remote work arrangements more permanent. As the world continues to recover from the pandemic, these multinational employees and their employers should pay increased attention to the legal and tax implications of international remote work.
A central question is whether employees working remotely have the right to choose where they work from. As a basic immigration law requirement in...
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