ASEAN: Employee mobility and its impact to your business during COVID-19

published on 29 May 2020

The current COVID-19 pandemic is causing disruption to businesses worldwide. Travel restrictions and major changes to regular work patterns will undoubtedly raise cross border tax issues to companies as well as to their employees during and beyond the crisis. In this session, Our expert speaker, Priya Selvanathan - Head of Tax & Transfer Pricing ASEAN/Pacific - we will provide an understanding of the following key issues:

• Impact on tax residency of individuals and companies

• Would remote working arrangements deem an individual to be deriving employment income in that jurisdiction?

• Risk of Permanent Establishment arising from remote working arrangements

• Impact of agency, construction and service Permanent Establishment