GTN Mobility Tax Blog

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.

On March 25, 2025, President Trump signed Executive Order 14247 (EO 14247), titled “Modernizing Payments to and from America’s Bank Account.” This directive aims to overhaul how the federal government handles financial transactions by transitioning from paper-based payments, such as checks and money orders, to secure, efficient electronic payment methods.

While the goals of this order are centered around security, cost-efficiency, and modernization, its implementation may pose challenges for mobile employees, especially those working outside the United States or without access to the US banking infrastructure. This article outlines what EO 14247 mandates, who it affects, and the important steps mobility program stakeholders should consider as the September 30, 2025, implementation deadline approaches.

On July 4, 2025, President Trump signed into law, H.R. 1, referred to as the One Big Beautiful Bill Act (OBBBA or simply “the Act”), a sweeping overhaul of the US tax code. While OBBBA affects all US taxpayers, it is important for companies and their mobile employees to consider key areas of impact.

This article summarizes key provisions of OBBBA that impact individual taxpayers, with special emphasis on what it means for mobile employees and their employers. From updated tax brackets and deduction changes to newly introduced savings plans and remittance taxes, understanding the implications of this new law is essential for employers looking to manage cost, risk, and employee satisfaction.

Mobility professionals are navigating complex situations now more than ever – from shifting tax regulations to rising employee expectations. With global disruptions impacting budgets, planning, and talent strategies, staying ahead takes more than just keeping up; it takes the right guidance at the right time.

That’s why we’ve created your Global Mobility Passport. A collection of the ten most impactful insights, tools, and articles our team has shared so far this year. Each entry in this passport represents a key checkpoint in building a compliant, employee-focused, and strategically aligned mobility program.

Join us as we revisit these stamped destinations – each one a trusted checkpoint for teams leading the way in global mobility.

Whether you manage business travelers, short-term international employees, or remote workers, you have no doubt heard about the "183-day rule."

This commonly referenced rule is part of many international income tax treaties and generally states that an individual may be exempt from income tax in a Host country if they are present in that country for fewer than 183 days within a defined period – often a calendar year or rolling 12-month period. However, this threshold is just one of several conditions that must be met for the exemption to apply.

Globally, many tax jurisdictions expect an employer (as well as the employee) to track and report business travel outside of their Home location. However, simply applying a “183-day” threshold does not always work to ensure tax compliance. On that basis we will take a deeper dive into the impact of income tax treaties on the tax cost of business travel, short-term assignments, and remote work scenarios.

Whether you're a US citizen or green card holder living abroad—or supporting employees who are—the US tax system presents unique challenges. Unlike most countries, the United States taxes individuals based on citizenship rather than residency. As a result, US citizens and green card holders must file annual US income tax returns and report worldwide income and gains, no matter where they live or work.