Hair trigger

Employees travelling to the US for business purposes may trigger unexpected employee and employer tax and reporting obligations, explain Seb Purbrick and Simon Mahon 

The US authorities are increasing their audits of foreign workers and duties undertaken by Short Term Business Visitors (STBVs). There has been a steady increase in activity by UK and US regulators over recent years. The IRS Foreign Payment Practice Unit is actively requesting companies to provide business traveller data during audits to assess any implications from transfer pricing, permanent establishment and employer Federal withholding.