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In this current landscape, where mobility is evolving driven by advancing technology and fundamental shifts in the regulatory environment, globally mobile employees – from secondees to short-term business travellers, may pose a significant PE risk. In other words, it’s important to know not just where your employees are, but also what they’re doing.

It’s crucial that you understand how this can trigger corporate tax, employment tax and immigration exposure, and that action should be taken to remain compliant.

Our animation below illustrates some of the ways that businesses may inadvertently create a risk and highlights the need to be pro-active in managing this issue.

For further information, please contact Ben Wilkins, Lindsey Barras, Nick Palazzo-Corner or your usual PwC advisor.