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Introduction to Employee 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.

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Various factors have contributed to a significant increase in employee transfers and relocations over the past twenty years.

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.

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