With today’s ability to work from anywhere, understanding and staying on top of the reporting and ongoing US filing requirements can be difficult. And for employees working outside of their typical Home location, not only understanding these requirements but also being diligent in adhering to them, is especially important. For US citizens, permanent residents working outside of the US, and nationals of other countries who become tax residents of the US, there is a specific annual filing requirement related to non-US financial accounts held.
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Author Tracy Novotny
Tracy Novotny is a Managing Director at GTN with over 18 years of experience supporting corporate and individual clients in global mobility tax. She provides clear, actionable guidance on assignment tax planning, payroll and tax compliance, and program risk management. Known for building strong client relationships, Tracy works as an extension of her clients' teams to enhance the mobility experience. She is actively involved in the global mobility community and frequently contributes as a speaker and author.
Bridging the Gap Between Global Mobility and Corporate Tax
on August 15, 2025
| By Tracy Novotny
|
Global Mobility,
Mobility Tax,
Tax Planning,
Corporate Tax,
Permanent Establishment
Managing mobile employees comes with more than just logistical and HR challenges. It also requires careful coordination between your global mobility and corporate tax functions. Mobile employee activity can trigger corporate tax exposures such as permanent establishment risks or tax reporting obligations. At the same time, your company’s corporate tax position can directly impact the individual tax outcomes for your mobile employees.
Global Mobility Considerations for Mergers and Acquisitions
on May 2, 2025
| By Tracy Novotny
|
Employee Relocation,
Mergers and Acquisition,
Talent management,
Mobility tax considerations,
Immigration policies
Mergers and acquisitions (M&A) often bring significant complexities—especially when mobile employees are involved. Understanding your mobile population is critical, with key considerations spanning talent management, immigration, and tax compliance.
In this overview, we focus on mobility tax implications during M&A activities, organized into three essential areas: people, policy, and process.
This article was originally published in Small Business Currents.
Startups and small businesses are more mobile than ever. According to a recent Gusto Company News study, 78% of startups that launched in the last three years are either remote or hybrid. What’s more, remote work is expected to pick up even more steam in 2024. According to Mercer, 59% of business leaders believe virtual assignments will increase in the next year.
This article was originally published in Corporate Compliance Insights.
Return-to-office calls notwithstanding, many observers expect remote or hybrid work to continue to grow in popularity this year. GTN Director, Tracy Novotny, explores the tax and compliance implications corporate leaders need to know for 2024.
