GTN Mobility Tax Blog

Equity income is a key compensation component as organizations seek to attract, motivate, and retain talent. Stock options, restricted stock units, and other equity-based awards are designed to align employee interests with long-term business performance and are increasingly offered to a broad range of roles and geographies.

At the same time, the way (and where) employees work has changed. Remote and hybrid arrangements, short-term business travel, and cross-border assignments mean that equity awards are often no longer easily attributable to a single location. This creates employer and employee challenges.

As businesses expand their reach across state and international borders, the tax implications of having employees travel for work becomes increasingly complex. Companies often require employees to travel for work assignments, projects, or meetings, which can inadvertently create tax reporting, withholding, and filing obligations that many organizations overlook. Surprisingly, even a short business trip lasting just a single day can potentially trigger tax compliance requirements in the visited jurisdiction.