Insights and Resources

Managing your short-term international travelers


Authored by RSM US LLP

Short-term cross-border business travelers often trigger unexpected tax reporting obligations, for themselves and their employers. These travelers are generally employees who work in another tax jurisdiction for a short period of time while maintaining tax residency in their home country. There are a variety of areas to consider when sending employees abroad on short-term assignments including:


Host countries have various tax reporting requirements and obligations which can cause significant administrative and tax burdens on the company, who may be unaware of their exposure to penalties and other regulatory risks.

We recommend employers and individuals take time to become aware of potential tax implications associated with working in another country and plan appropriately.

For companies sending employees to the U.S. on short-term assignments, the following white paper for provides general guidance to multinational organizations sending employees over.

In addition, if you are sending employees to other jurisdictions outside the United States, the following country specific guides have been developed to provide you, and your employees, with baseline information and insights before they arrive.

Mainland China Short-Term Business Traveler Guide

As with all tax related advice, these guides should not replace professional tax advice. Before taking any action, we recommend contacting RSM or your tax professional for further guidance.

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This article was written by Dominique Wadhwa, Sarah Gish and originally appeared on 2021-05-12.
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The information contained herein is general in nature and based on authorities that are subject to change. RSM US LLP guarantees neither the accuracy nor completeness of any information and is not responsible for any errors or omissions, or for results obtained by others as a result of reliance upon such information. RSM US LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect information contained herein. This publication does not, and is not intended to, provide legal, tax or accounting advice, and readers should consult their tax advisors concerning the application of tax laws to their particular situations. This analysis is not tax advice and is not intended or written to be used, and cannot be used, for purposes of avoiding tax penalties that may be imposed on any taxpayer.

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