This section captures essential employee information and detailed destination metadata to establish the foundation for cross-border work authorization assessment.
Employee Full Legal Name
Employee ID Number
Official Job Title
Department/Division
Direct Manager Name
Employment Classification
Full-Time Permanent Employee
Part-Time Permanent Employee
Fixed-Term Contract Employee
Independent Contractor
Consultant
Current Work Location (City, State/Province, Country)
Destination Country for Remote Work
Destination State/Province/Region
Destination City
Full Destination Address (including postal code)
Proposed Start Date of Remote Work
Proposed End Date of Remote Work
Total Number of Business Days Requested
Primary Work Arrangement at Destination
Fully Remote (working from residence)
Hybrid (combination of remote and client/office site)
Client Site-Based (working primarily at client location)
Co-working Space
Other
Detailed Business Justification for Cross-Border Remote Work
Nature of Work to be Performed While at Destination (select all that apply)
Administrative/Internal Support
Client-Facing Services
Sales & Business Development
Technical/Engineering Work
Research & Development
Training & Knowledge Transfer
Project Management
No Active Work (personal leave/standby)
Will you be generating revenue or conducting billable client work from the destination location?
Primary Time Zone During Remote Work Period
Will you maintain consistent overlap with your primary team's core business hours (minimum 4 hours)?
Emergency Contact Name at Destination
Emergency Contact Phone Number (include country code)
Local Address for Official Correspondence (if different from work address)
This section assesses potential tax and permanent establishment risks that could create unintended corporate or personal tax obligations in the destination jurisdiction. Accurate completion is critical to prevent adverse tax consequences for both the employee and the organization.
Have you previously worked from this destination country/state within the current calendar year?
Total consecutive days expected at destination
Will your stay exceed 183 days within any 12-month period?
Does the destination jurisdiction have a double taxation treaty with your home country?
Will you have a fixed base, home office, or habitual place of work in the destination?
Will you be conducting activities that could be considered 'sales agent' or 'dependent agent' for the company in the destination?
Will you supervise or manage other employees or contractors located in the destination jurisdiction?
Will you have signing authority for legal contracts, bank accounts, or corporate decisions in the destination?
Does the company already have a legal entity, branch office, or registered presence in the destination jurisdiction?
Types of company assets to be located at destination (select all that apply)
No company assets
Company-issued laptop
Company-issued mobile device
Company credit card
Company vehicle
Inventory or stock
Equipment or machinery
Server or IT infrastructure
Other tangible assets
Estimated value of company assets to be located at destination (in USD equivalent)
Will you be deriving income sourced from the destination jurisdiction's economy?
Will you be performing services for clients located in the destination jurisdiction?
Risk Assessment: Permanent Establishment Exposure Level
Low Risk (administrative work, no client interaction, <30 days)
Medium Risk (some client contact, 30-90 days, no authority)
High Risk (sales activities, >90 days, signing authority, revenue generation)
Critical Risk (agency relationship, >183 days, local hires, asset presence)
Additional Tax Risk Factors or Mitigation Strategies
This section ensures that data protection, cybersecurity, and IT infrastructure requirements are met to safeguard company and client information when working across borders. Non-compliance may result in data breaches, regulatory penalties, and reputational damage.
Data Classification Level of Work to be Performed
Public (non-sensitive information)
Internal (general business information)
Confidential (client data, proprietary information)
Restricted (financial data, PII, health records, trade secrets)
Types of Data Systems to be Accessed (select all that apply)
Email and calendar
Internal document repositories
Customer Relationship Management (CRM)
Financial systems
HR and payroll systems
Development environments
Production servers
Backup systems
Third-party cloud services
Will you use a company-approved VPN for all work-related network traffic?
Does the destination jurisdiction have data localization or data residency laws?
Will you transfer data across international borders (e.g., from destination to home country or third countries)?
Primary Computing Device for Work
Company-issued laptop
Company-issued desktop
Personal computer (BYOD)
Combination of company and personal devices
Is full disk encryption enabled on all work devices?
Will you use public Wi-Fi networks for work activities?
Will you print or physically store company documents at the destination?
Will local IT support or third-party technicians have access to your devices?
Are there any export control restrictions on the data or technology you will access?
Backup and Recovery Plan in Case of Device Failure, Theft, or Compromise
Have you completed the mandatory Cross-Border Cybersecurity Training?
This section verifies compliance with immigration, insurance, and local employment law requirements. Failure to comply may result in personal liability, fines, deportation, or company sanctions.
Do you require a visa or work permit to legally perform work in the destination jurisdiction?
Visa/Permit Type and Category (if applicable)
Visa/Permit Validity Start Date (if applicable)
Visa/Permit Expiry Date (if applicable)
Does the destination jurisdiction restrict the type of work activities permitted under your visa/permit category?
Will you be subject to local labor laws and employment regulations in the destination jurisdiction?
Have you obtained comprehensive travel medical insurance covering the entire duration?
Does your insurance cover emergency medical evacuation and repatriation?
Will you maintain primary health insurance coverage in your home country during this period?
Does the destination require mandatory registration with local authorities within a specific timeframe?
Are there mandatory social security or pension contributions required in the destination?
Will you be subject to local mandatory paid leave entitlements?
Are there restrictions on maximum working hours or mandatory rest periods under local law?
Have you reviewed and acknowledged local health and safety obligations for remote workers?
Emergency Action Plan: Describe steps to take in case of political instability, natural disaster, medical emergency, or legal issues
Will you have access to legal counsel or immigration support in the destination jurisdiction if needed?
This final section requires formal risk assessment, approval, and sign-off from designated authorities. All previous sections must be completed before submission for final clearance.
Risk Assessment Summary & Approval Matrix
Risk Category | Risk Level (1=Low, 5=Critical) | Mitigation Measures Implemented | Acceptable Risk? | |
|---|---|---|---|---|
Tax Nexus & Permanent Establishment | Limited duration <60 days, no signing authority | Yes | ||
Data Privacy & Security | VPN mandatory, encrypted device, no local storage | Yes | ||
Immigration & Labor Law | Valid visa obtained, local counsel consulted | Yes | ||
Health & Safety | Travel insurance, emergency plan documented | Yes | ||
Business Continuity | Backup device, local IT support identified | Yes | ||
Has the International Tax team reviewed and approved the tax and permanent establishment risk assessment?
International Tax Lead Reviewer Name
International Tax Approval Date
International Tax Lead Conditions or Restrictions (if any)
Has the Data Privacy Officer (DPO) or IT Security reviewed and approved the cybersecurity and data protection plan?
Data Privacy/Security Reviewer Name
Data Privacy/Security Approval Date
IT Security Conditions or Restrictions (if any)
Has the HR Business Partner reviewed and approved the labor law and immigration compliance aspects?
HR Business Partner Reviewer Name
HR Business Partner Approval Date
HR Business Partner Conditions or Restrictions (if any)
Has the employee's direct manager approved the business justification and productivity plan?
Direct Manager Name
Direct Manager Approval Date
Direct Manager Conditions or Restrictions (if any)
Final Approval: Does the HR Director authorize this cross-border remote work request?
HR Director Name
HR Director Final Approval Date
Overall Conditions, Restrictions, and Special Provisions
I acknowledge that this approval is temporary and does not establish a permanent right to work from the destination jurisdiction
I agree to immediately report any changes in circumstances (extended duration, change of address, change in work nature) to HR and International Tax
I understand that the company may revoke this approval at any time if compliance risks emerge or business conditions change
Next Review Date (if extension requested)
Employee Digital Signature - Acknowledgment of Terms
HR Director Digital Signature - Final Authorization
International Tax Lead Digital Signature - Tax Clearance
Documentation Checklist: All required documents have been attached (visa copy, insurance certificate, tax residency forms, IT security checklist)