This summary of tips and resources will help you to identify and prepare for possible hurdles related to your DLC’s activities abroad.

Review MIT’s guidance on permanent establishment

Sending an MIT employee to a foreign location can create consequences for both the employee and MIT. As a general rule, MIT does not want your DLC to create a taxable presence (“permanent establishment”) outside the United States.

Consult with MIT’s International Coordinating Committee (ICC)

MIT employees working outside the United States may be subject to local labor, employment, and visa requirements. Depending on the nature and length of the stay, an employee also may become subject to income tax in that country. In addition, an employee who is sent abroad for an extended period of time, or is a frequent traveler to one country, may create a taxable presence for MIT in that country.

If you need additional information, contact Long Tran, Drew Wheadon, and Jodi Kessler, who work closely with MIT’s International Coordinating Committee (ICC). ICC can provide further guidance, including a list of dos and don’ts.

The Details

Review MIT’s guidance on permanent establishment

Sending an MIT employee to a foreign location can create consequences for both the employee and MIT. As a general rule, MIT does not want your DLC to create a taxable presence (“permanent establishment”) outside the United States.

Consult with MIT’s International Coordinating Committee (ICC)

MIT employees working outside the United States may be subject to local labor, employment, and visa requirements. Depending on the nature and length of the stay, an employee also may become subject to income tax in that country. In addition, an employee who is sent abroad for an extended period of time, or is a frequent traveler to one country, may create a taxable presence for MIT in that country.

If you need additional information, contact Long Tran, Drew Wheadon, and Jodi Kessler, who work closely with MIT’s International Coordinating Committee (ICC). ICC can provide further guidance, including a list of dos and don’ts.

Did You Know?

VPF has assembled a dedicated team to support your DLC’s global operations. Visit the Global Support page of this website to learn more.
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