Elizabeth Stevens Explores Employee Mobility Patterns at ABA May Tax Meeting 

Evolving employee mobility patterns, including remote and hybrid work, short-term assignments, and cross-border executive secondments, are intensifying permanent establishment risk, complicating profit attribution under the Authorized OECD Approach, and increasing scrutiny of intercompany services, cost-sharing, and payroll compliance. This panel will synthesize these converging trends to offer practical insights for tax directors and their advisors on governance, controversy risk mitigation, and strategic alignment of transfer pricing policies with global workforce deployment.