Tax Implications of Working Remotely

Ally members plan to meet on February 17 to discuss how remote working has presented clients with tax-related challenges and opportunities. MORE

In a Zoom meet-up of members around the world, Ramona Azzopardi, tax partner at Malta-based WH Partners, will lead a discussion “Tax Implications of Cross-Border Remote Working: Lessons Learned From the Pandemic,” that will address the following topics:

  • Tax considerations for employers and employees—payroll (including reciprocal agreements), withholding and unemployment
  • Impact of remote work on nexus with other states/countries, potentially triggering business income, sales, and other property taxes
  • Taxation of work performed abroad, including tax residence, the application of double taxation agreements or the possibility of taxable permanent establishment
  • Obligations of the payer in the event of a tax obligation occurring abroad
  • Specific aspects related to remote work from abroad during a pandemic