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Puerto Rico Enacts New Law on Remote Work and Airline Home Bases

The new act, effective as of January 17, clarifies the applicability of local employment laws to remote workers and aims to facilitate remote work in Puerto Rico. The Act to Facilitate the Implementation of Remote Work in...more

Key Considerations and Best Practices for Transitioning to Long-Term Remote Work

As the number of coronavirus (COVID-19) cases continue to rise throughout the country and the impact of the pandemic on employers continues unabated, many employers and employees are exploring not only how to work remotely,...more

California and South Carolina Release Guidance on Remote Working and Income Tax Nexus

A corporation whose only tie to California is its employees working remotely due to the stay-at-home order will not be considered to be doing business in the state. Similarly, South Carolina has extended its coronavirus...more

Massachusetts and Oregon Release Guidance on Remote Working and Corporate Income Tax Nexus

Now that remote working may become more permanent (at least for the second half of 2020) states have released guidance on how the presence of remote workers in the state impacts an employer’s nexus in the state. In this...more

Remote Working Implicates State Payroll Tax, Corporate Income/Franchise Tax Nexus Concerns

Employers should be aware that remote working arrangements during the coronavirus (COVID-19) pandemic may inadvertently trigger state payroll tax registration and filing requirements for their businesses, and possibly trigger...more

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