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Mobility Matters

Remote Work at the Crossroads of Strategy and Compliance

May 2026 | Daida Hadzic, Washington National Tax Global Mobility Services, KPMG LLP

Where flexibility creates complexity

Remote work has become a core operating model for global organizations. It supports resilience, business continuity, and access to talent across borders. Yet as work becomes more flexible, the tax and regulatory landscape is becoming more complex—not less.

Many of today’s remote and cross‑border working patterns no longer fit traditional mobility models built around structured international assignments. Employees may work from multiple countries, split time across jurisdictions, or operate remotely for extended periods, often without clear regulatory alignment.

Why this matters

What should be a strategic advantage can quickly turn into a source of friction and risk, including:

Permanent establishment (PE) exposure

Dual tax residence and double taxation

Fragmented payroll, reporting, and withholding obligations

Administrative complexity across multiple authorities

Download the full article to explore how remote work is colliding with existing regulatory structures—and what this means for global employers navigating corporate tax, personal tax, and administrative complexity.

Dive into our thinking:

Mobility Matters: Remote Work at the Crossroads of Strategy and Compliance

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Mobility Matters

Mobility Matters, published by KPMG's Global Mobility Services (GMS) practice, offers thought-provoking articles that can help raise awareness about topical and timely issues affecting international assignment programs and globally-mobile employees working for multinational organizations.

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Daida Hadzic
Director, Washington National Tax, Global Mobility Services, KPMG LLP

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