Necessarily restrictive immigration rules have many corporate resources sitting in places where they were not expected to be. In some cases, individuals are stuck in their host country. In other cases, they are stuck in the home country. And in still other cases, they are not stuck, yet they are not able to travel to where they are needed. This creates payroll reporting challenges and income sourcing challenges.
- There are significant instances where work must be done on-site
- Income sourcing needs to follow established guidelines
- There have been a variety of COVID relief measures to accommodate expats