Many clients are able to identify business travellers by reviewing their data however are then not able to determine the employment tax obligations they or their employees have. We have gathered information across more than 35 countries and have created standardised reports with easy to follow guidance ready to go. These include:
- PwC's opinion on the current focus from the local authorities on business travellers,
- payroll, income tax and social security thresholds,
- further detail on the associated reporting and compliance requirements,
- guidance on whether a recharge of cost or other factors impact the analysis.
We have attached below a free resource including an overview of our opinion on whether the focus is high, medium or low by the tax authorities in a particular territory based on our review in October 2018 (this will be periodically reviewed and updated, so please do check this page on a regular basis for the latest version). You will be able to access some key insights for that territory by selecting a country from the list.
For an additional cost, you are also able to purchase supporting guidance including:
- General principles for income tax, corporate tax and social security
- Decision trees and guidance on considerations which allow you to determine whether a particular fact pattern is likely to be a higher or lower risk for income tax filing, social security and permanent establishment risk
- A matrix of the chosen countries providing an “at a glance” summary of the relevant thresholds and high level guidance on whether there are factor that may alter the analysis.
Further information on the pricing and scope is included on the attached document.