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The risk profile of business travellers (BTs) has significantly grown over the last few years as ‘informal mobility’ has increased and in some organisations partly replaced more formal expatriate arrangements. The areas of risk – personal tax, immigration, employment law, corporate tax and cost, retention and personal safety – are similar to those that apply to more formal expat arrangements but there tends to be less structure and process in place to manage these risks collectively, particularly on a global basis. Often, this is due to the lack of ownership for this population and lack of clarity on host country requirements.

Through our research of more than 45 locations, we are able to see clear trends in the approaches taken by local tax and/or immigration authorities, particularly on data sharing, enforcement and tackling compliance. Some examples have been provided below.