Tax News Update    Email this document    Print this document  

February 16, 2023
2023-0306

Asean Mobility Spotlight (January 2023)

In this edition of the Asean Mobility Spotlight, we address the key considerations in tax, immigration and social security compliance for business travelers (BTs), who are assigned to ASEAN jurisdictions for short-term business meetings, etc., and not on formal assignment.

As international borders across the globe re-open and business travel returns to levels prior to the pandemic, government and tax authorities have begun lifting the concessions previously offered due to pandemic-related travel restrictions, while continuing their focus to scrutinize and tighten tax and immigration compliance requirements relating to the increasing business travels. With this, it is imperative for businesses to understand the compliance risks involved with BTs and maintain a balance between the cost of compliance and their business needs.

____________________________

ATTACHMENT

Asean Mobility Spotlight 

 

The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.

 

Copyright © 1996 – 2024, Ernst & Young LLP

 

All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.

 

EY US Tax News Update Master Agreement | EY Privacy Statement