[Excerpt] In today’s economy, the global movement of employees is essential. Getting the right people to the right places at the right time, with proper support, is critical to the success of far-flung businesses. Human resource professionals and corporate counsel are confronted with a maze of legal issues that must be considered before moving employees across borders. When can they go? How long can they stay? What can they do while there? Can they work? How can they be paid? What happens to their employment benefits during the trip? Who will be the employer during the trip? What are the tax consequences of the trip to the employer and the foreign employee? What about their family? These issues confront employers dealing with short-term business travelers, as well as long-term, employment assignments. This is a global mobility handbook to help guide you.