Tax implications of talent mobility

Friday 19 June 2026

Taxes Committee

In an era where talent moves as fluidly as capital, organisations are increasingly embracing cross-border mobility as a strategic imperative. Whether driven by business expansion, the evolution of remote work or the pursuit of specialised skills, the movement of employees across jurisdictions has become a defining feature of the modern workforce. Yet, with opportunity comes complexity – particularly in the realm of taxation.

We are pleased to introduce this guide on the tax implications of talent mobility, a comprehensive resource designed to help organisations, advisers and globally-mobile professionals navigate this intricate and ever-evolving landscape. Through a series of jurisdiction-specific articles, this guide will unpack the critical tax considerations that arise when employees live and work outside their home countries.

By examining both common themes and regional nuances, this guide will serve as a valuable reference point for organisations managing global workforces and for professionals seeking clarity in their cross-border arrangements.

This series brings together insights from a diverse set of jurisdictions, including the US, the UK, Germany, India, the UAE, Singapore, Australia, Canada, countries within South America and key EU markets, reflecting both mature and emerging mobility corridors.

We invite you to explore this guide, which offers a curated perspective on how tax systems around the world respond to the realities of a mobile workforce. We hope this guide equips you with the knowledge and confidence to navigate these challenges effectively.

Charanya Lakshmikumaran
Newsletter Editor, IBA Taxes Committee
charanya.l@lakshmisri.com


Australia  Brazil Cote d'Ivoire France
India Luxembourg Poland Portugal
Saudi Arabia South Africa Spain Sri Lanka
Sweden Switzerland Ukraine