16 February 2023 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. Document ID: 2023-0306 |
