At the April 2024 24th Annual US and Europe Tax Practice Trends Conference in Munich (sponsored by the ABA and IBA), Heather Fincher joined a variety of in-house and external advisers to explore some of the most relevant tax issues stemming from cross-border working arrangements following the COVID-19 pandemic.
As reporter for the event, Heather published a report in January 2025 detailing the discussion of critical tax issues employers and employees face regarding remote work.
Speakers at the event included co-chairs Elizabeth J Stevens, Caplin & Drysdale, and Christian Wimpissinger, Binder Grösswang; and panelists Michaela Engel, Noerr; Seth J Entin, Greenberg Traurig; Raul-Angelo Papotti, Chiomenti; John Stokes, OECD; and Andreas Weithaler, ALDI SÜD Holding.
Using case studies drawn from recent experience, the panel explored how even when companies want to encourage and/or accommodate remote work, they can sometimes be stymied by “a globalised world with antiquated laws that were created when the internet and computing did not exist as they do today” and that some employers may decide to prohibit remote work because of these laws and to avoid permanent establishment (PE) issues.
The panel also examined some innovative ways in which global companies have been trying to address those tax issues, without running afoul of the law in jurisdictions where employees may be working remotely.
Panelists noted that the Organisation for Economic Co-operation and Development (OECD) has been working for nearly 15 years on issues associated with global mobility, but that the pandemic accelerated the remote work trend.
After discussion of three different case studies, panelists generally agreed that more work must be done in cooperation with various taxing jurisdictions, employees, employers, and other governmental bodies to make global mobility for workers and businesses less onerous.
The full report can be found here.
About Heather
Heather focuses her practice on multinational businesses and high-net-worth individuals in need of international tax planning. She counsels both US- and foreign-owned businesses and individuals regarding the US tax consequences of cross-border investments, cryptocurrency issues, mergers and acquisitions, joint ventures, and restructurings. Heather also regularly advises clients on special issues arising in international tax controversies. Heather is the co-founder of the ABA’s Women in Tax Forum.
