This section captures essential employee information, destination country specifics, and travel timeline to establish the foundation for compliance assessment. Accurate completion is critical for downstream risk evaluation.
Employee Full Legal Name (as appears on passport)
Employee ID Number
Official Job Title
Primary Department/Division
Direct Manager Name
Manager's Email Address
Home Country (Primary Employment Jurisdiction)
Destination Country (Remote Work Location)
Specific City/Region in Destination Country
Proposed Start Date of Remote Work Assignment
Proposed End Date of Remote Work Assignment (must not exceed 90 days)
Total Number of Business Days Requested
Will this remote work period be continuous, or will it involve multiple trips?
Physical Work Address in Destination Country (if known)
Will employee be working from a fixed location (e.g., leased office, home) or multiple locations?
Primary Business Justification for Overseas Remote Work Request
Has employee completed any previous short-term overseas remote work assignments (under 90 days) in the past 24 months?
Emergency Contact Information (Name, Relationship, Phone, Email, Time Zone)
Employee's Preferred Contact Phone Number During Assignment
This section evaluates whether the employee's activities could create a Permanent Establishment (PE) in the destination country, triggering corporate tax obligations. PE risk is the most critical tax consideration for cross-border remote work. A PE could expose the company to corporate income tax, reporting requirements, and regulatory scrutiny.
Key PE risk factors include: fixed place of business, dependent agent authority, habitually concluding contracts, and revenue generation activities. Please answer each question carefully as 'yes' responses may require detailed follow-up and could trigger mandatory consultation with Corporate Tax Counsel.
Will employee have authority to conclude contracts on behalf of the company while in the destination country?
Will employee be engaging in revenue-generating sales activities or business development with clients/customers located in the destination country?
Will employee be working from a location that is formally leased, rented, or owned by the company in the destination country?
Will employee be the company's primary representative or point of contact in the destination country?
Does the company currently have any employees, agents, or subsidiaries in the destination country?
What percentage of the employee's total annual work time will be spent in the destination country during this assignment?
Less than 10%
10-25%
26-50%
51-75%
More than 75%
Which categories of company data and systems will the employee access from the destination country? (Select all that apply)
Customer/client database
Financial records and accounting systems
Intellectual property and R&D materials
Employee personal data
Strategic planning and confidential documents
General email and communication tools only
Will employee receive compensation specifically tied to work performed in the destination country (e.g., location-based stipend, foreign service premium)?
Describe the employee's primary job functions during the overseas period and how they differ from home country responsibilities (if at all)
Overall Assessment: Based on the information provided, rate the likelihood that this arrangement could create a Permanent Establishment in the destination country
Very Low Risk
Low Risk
Moderate Risk
High Risk
Very High Risk
Additional Notes or Mitigating Factors for Corporate Tax Consideration
This section assesses immigration and local labor law compliance. Working remotely from a foreign country may violate tourist visa conditions or require specific work authorization. Additionally, local labor laws may inadvertently apply, creating obligations for both employee and employer.
CRITICAL: Most tourist visas explicitly prohibit employment, including remote work for a foreign employer. Business visas typically allow meetings but not substantive work. Digital nomad visas or specific remote work visas may be required. Violation can result in deportation, fines, and future entry bans.
What is the employee's citizenship status?
Citizen of home country only
Dual/Multiple citizenship (includes destination country)
Citizen of third country (neither home nor destination)
Does the destination country offer a specific 'digital nomad visa' or 'remote work visa' for foreign employees?
Will employee be subject to local labor law protections and regulations in the destination country?
Will employee remain covered under home country social security system, or will destination country social security contributions be required?
Will employee require local health insurance coverage in the destination country?
Will employee be registered with any local tax authorities for personal income tax purposes?
Will employee be bringing family members (dependents) on this assignment?
Visa and Immigration Documentation Checklist
Document Type | Status (Required/Obtained/Exempt) | Expiry Date | Upload Document | Notes | |
|---|---|---|---|---|---|
Passport (valid 6+ months) | Required | 6/30/2026 | Must be valid for entire duration | ||
Visa/Entry Permit | Required | 6/30/2025 | Appropriate work authorization | ||
Residence Permit (if applicable) | TBD | May be required for stays >30 days | |||
Certificate of Coverage (Social Security) | TBD | To avoid dual contributions | |||
Has employee been screened against destination country sanctions, watchlists, and entry restriction databases?
Additional Immigration or Labor Law Considerations
This section evaluates compliance with data protection regulations and IT security requirements. Accessing company systems and data from overseas introduces cross-border transfer implications, potential GDPR applicability, and increased cybersecurity risks. Non-compliance can result in fines up to 4% of global revenue and mandatory breach notifications.
What categories of personal data will the employee process or access while in the destination country? (Select all that apply)
Customer personal data (names, contact details)
Customer financial data (payment info, credit cards)
Employee personal data (HR records, payroll)
Sensitive personal data (health info, biometric data)
Corporate confidential data (non-personal)
No personal data access - internal systems only
Other regulated data (specify in notes)
Does the destination country have data localization laws requiring certain data to be stored domestically?
Which legal mechanism will be used for cross-border data transfers to the destination country?
Adequacy Decision (destination country recognized as adequate)
Standard Contractual Clauses (SCCs)
Binding Corporate Rules (BCRs)
Explicit Consent of data subjects
Legitimate Interests Assessment
Not applicable - no personal data transferred
Mechanism not yet determined - requires legal review
Will employee use a company-issued secure laptop/device, or personal device (BYOD)?
Will employee use public Wi-Fi networks (e.g., cafes, coworking spaces, hotels)?
Will employee have physical security measures for devices and documents (e.g., lockable storage, privacy screens)?
Could employee's activities trigger application of GDPR or similar comprehensive data protection law?
Will any personal data be transferred FROM the destination country TO other jurisdictions (including home country)?
Will employee handle any data subject access requests, privacy complaints, or regulatory inquiries while overseas?
Will employee's location have access to any production databases, source code repositories, or critical infrastructure systems?
Has a Data Privacy Impact Assessment (DPIA) been completed for this overseas remote work arrangement?
IT Security Risk Assessment: Rate the adequacy of controls for each risk area (1=Inadequate, 5=Fully Mitigated)
Network security and VPN usage | |
Endpoint protection and anti-malware | |
Data encryption (at rest and in transit) | |
Physical device security | |
Incident detection and response capability | |
Employee security awareness training |
Will employee have access to IT support during destination country business hours?
Additional Data Privacy and IT Security Considerations
This final section consolidates risk assessments and obtains required approvals. All previous sections must be completed before sign-off. Approvals are conditional on accuracy of information provided. Material changes to circumstances may void approval and require resubmission.
RISK SUMMARY: The following flags have been identified based on previous responses. Each must be addressed before final approval.
Compliance Risk Summary and Mitigation Actions
Risk Category | Risk Level | Description of Risk | Mitigation Actions Required | Mitigation Confirmed | |
|---|---|---|---|---|---|
Permanent Establishment | TBD | Based on Section 2 assessment | To be determined by Tax Counsel | ||
Immigration Compliance | TBD | Based on Section 3 assessment | To be determined by Global Mobility | ||
Data Privacy | TBD | Based on Section 4 assessment | To be determined by DPO | ||
Labor Law | TBD | Based on Section 3 assessment | To be determined by HR Legal | ||
IT Security | TBD | Based on Section 4 assessment | To be determined by CISO | ||
Has employee received and acknowledged the 'Overseas Remote Work Policy and Risks' disclosure document?
Has employee completed mandatory 'International Remote Work Compliance Training'?
Final Approval Recommendation by Global Mobility Lead
Approve - Low Risk
Approve with Conditions - Moderate Risk
Defer - High Risk (requires mitigation)
Reject - Prohibitive Risk
Escalate to Executive Leadership
Does Corporate Tax Counsel approve the PE risk assessment and accept potential tax exposure?
Does Data Privacy Officer confirm adequate data protection safeguards are in place?
Does HR Legal confirm compliance with applicable labor and employment laws?
Does IT Security confirm adequate cybersecurity controls are implemented?
Global Mobility Lead Full Name
Global Mobility Lead Approval Date & Time
Global Mobility Lead Digital Signature
Corporate Tax Counsel Full Name
Corporate Tax Counsel Approval Date & Time
Corporate Tax Counsel Digital Signature
Is this approval subject to periodic review during the assignment period?
Post-Approval Conditions and Employee Obligations
Final Approval Reference Number