In this episode of our Cross-Border Catch-Up podcast series, Diana Nehro (shareholder, New York/Boston) and Carlos G. Colόn-Machargo (of counsel, Atlanta) discuss common employment practices that may trigger “permanent establishment” tax obligations abroad. Carlos and Diana, who is chair of the firm’s Cross-Border Practice Group, provide an overview of issues to consider when engaging workers (including contractors) abroad, or when allowing employees to work remotely abroad. The speakers review length of stay limits as well as provide examples of situations that may lead to tax obligations, including creation of intellectual property.