First, due to accelerating globalization, there has been a higher demand for workers to transfer out of
their home jurisdictions on both short-term as well as long-term assignments to satisfy the business
needs of their employers.
Second, a sizeable number of employers have chosen to transfer their head offices to a different
jurisdiction, often in order to lower overall costs of labor and real estate, among other reasons.
Third, while remote work has been steadily increasing for years, the impacts of the global pandemic
have only accelerated this trend.
GLOBAL INTELLIGENCE
Introduction to
Employee Tax Mobility Issues
In our increasingly interconnected and complex world, equity plan compliance for employees
who live and work in more than one location has taken on greater importance. Various factors
have contributed to a significant increase in employee transfers and relocations over the past
twenty years.
