Insights Across Borders
Our members share updates, reflections, and guidance on the evolving tax landscape — from legislative developments and case law to international structuring and cross-border insights.
Each article is contributed by a member of the L&N network and reflects both technical excellence and practical experience in jurisdictions around the world.
Foreign Employment: Navigating Tax and Social Security Across Borders
Sending employees abroad brings more than logistical challenges — it introduces a web of tax and social security rules that vary by country, duration, and employment structure. This article unpacks Hungary’s approach to postings and what businesses must consider when operating across borders.
Teleworking Abroad: When Does It Trigger a Permanent Establishment?
Remote work across borders can trigger unintended tax consequences. Here’s what companies need to know about permanent establishment risk.