A significant issue facing global corporations is the potential for liability created by “accidental expatriates” — employees who travel overseas on what are intended to be brief business trips or short assignments. They are usually not included in their organization’s global mobility expatriate programs, and whose time overseas is extended long enough or cumulates over time to bring about potential violations of host country immigration, tax and Social Security laws. Recently, the instances of accidental expatriates are on the rise. There are several reasons for the increase in these types of employees.
First, some overseas business trips or assignments initially intended to be short term may, through unforeseen business circumstances, be extended (sometimes indefinitely). The managers for these employees and/or employees who travel overseas on a regular basis may not realize the point at which extensions of these overseas stays trigger violations of immigration laws and obligations under personal and corporate tax laws and Social Security regulations.
This content has been archived. It is available through our partners, LexisNexis® and Bloomberg Law.
To view this content, please continue to their sites.
Not a Lexis Subscriber?
Subscribe Now
Not a Bloomberg Law Subscriber?
Subscribe Now
LexisNexis® and Bloomberg Law are third party online distributors of the broad collection of current and archived versions of ALM's legal news publications. LexisNexis® and Bloomberg Law customers are able to access and use ALM's content, including content from the National Law Journal, The American Lawyer, Legaltech News, The New York Law Journal, and Corporate Counsel, as well as other sources of legal information.
For questions call 1-877-256-2472 or contact us at [email protected]
