As businesses become increasingly mobile, tax authorities continue to expand their focus on permanent establishment risk arising from cross-border workforce arrangements. This panel will explore the tax implications of remote work, home offices, employee secondments, employers of record and the increasing use of virtual employees across jurisdictions. Speakers will examine how changes in residence, including the relocation of fund managers and key decision-makers, can affect permanent establishment exposure, tax residence and profit allocation. The session will also address service PEs, evolving OECD guidance, business reorganisations and the growing challenges that mobility and modern working arrangements create for multinational businesses.