A significant part of my current practice is advising employers and employees on the tax dangers of either choosing or being forced to work from outside their home jurisdiction because of the pandemic.  

This article in the FT looks at the stance some of the world's banks are now taking, recalling staff home after waking up to the regulatory and tax pitfalls of staff working abroad.  The article touches on how easy it is to inadvertently trigger a permanent establishment in a foreign country and the regulatory and tax issues which flow from this.  

It obliquely flags the risks for employees themselves but doesn't cover what those risks are, how to mitigate them and what concessions have been given by a number of countries in a nod to the special circumstances of the pandemic.  If you want to know more about those, please do look out for our upcoming "Working from Where? - International edition" webinar.