With businesses operating globally, it is increasingly common for employees to be working in business units spread across jurisdictions or to spend time on secondment to an associated company or a branch of their employer company.

International assignments can address employee developmental gaps, permit a good candidate to obtain exposure to a new market and enhance integration of local operations with international management. However, from a management perspective, operating a globally integrated workforce poses specific issues, including a requirement to take advice on the employment law and practice in each jurisdiction where employees are carrying out their work. Tax advice might also be necessary, from the perspective of both the employer and the employee.

Application of local law