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27 January 2022 Asean Mobility Spotlight | January 2022 Over the past two years, the COVID-19 pandemic has transformed the way we work, creating a catalyst for business and employees to embrace remote working with the use of technology, leading to a reduction cross-border business travels and assignments. While businesses have begun working towards returning to office and cross-border travels, they have largely been restricted with fluctuations in the daily case in various jurisdictions and have emergence of new, mutated species of the virus to the office. Cross-border travel policies and regulations set out by respective governments have been regularly disrupted, and these in turn require businesses to react and work through the disruptions and new changes in regulations. As a consequence of travel restrictions, allowing remote working has been a strategy and a necessity applied by businesses to ensure the continuity in the operations, particularly as many individuals were and continue to be stranded during the pandemic, either not being able to leave their home country or enter the country of employment. This creates potential cross-border taxation issues for both the employee and the business as a result of employees working in their home countries. In this edition of the Asean Mobility Spotlight, we highlight the measures introduced by governments in the Asean region to support businesses and employees through the pandemic as well as provide guidance to the required year-end reporting obligations applicable for selected Asean jurisdictions. Document ID: 2022-5110 |
