Remote work and permanent establishment: What your business needs to know

International Services | Hillary Green, Juris Doctorate | John C. Barka | Nov 25, 2025

The Risk: When remote workers perform core functions from home offices in foreign countries, tax authorities may claim your company has a taxable presence there.

Red Flags:
• Executives working abroad in leadership roles
• Employees signing contracts or generating revenue from home
• Company-directed home office setups
• Remote workers in countries where you have no entity

What starts as workplace flexibility can evolve into corporate tax filings, payroll obligations, and penalties. Read the full article for more information and to learn how to protect your business.

2025-11-25T15:02:18-05:00

ユニタリー・タックスの進化

ニューヨーク州やニュージャージー州などの州は、ユニタリー税制における複数州および多国籍企業グループへの監視を強化しています。現在28州が合算申告を義務付けており、単一売上要素按分などのトレンドも見られる中、コンプライアンスはかつてないほど複雑になっています。

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