The COVID-19 crisis has highlighted the challenges a multinational enterprise (“MNE”) faces when global supply chains are disrupted. Decisions must be made quickly when a distribution center is temporarily shut down, when employees in key supply chain roles cannot perform their functions in their expected locations and when the source of raw materials or components
COVID-19 has left employee workforces separated from their country of assignment. To continue operations, employers transitioned employees to work-from-home or other virtual work arrangements. Globally, tax authorities are considering how to address unintended corporate and individual tax consequences of displaced individuals physically present within a particular jurisdiction and those who are also performing business activities within such jurisdiction due to travel restrictions and stay-at-home orders.