The COVID-19 pandemic has forced the implementation of unprecedented governmental measures which are aimed at preserving the health and safety of the public. One of the more significant and prolonged measures has been a restriction on international travel. This restriction has left employees stranded in countries other than their normal country of work, while triggering increased reliance on virtual meetings and remote work, as operations shift to innovative methods of conducting business. These shifts may indirectly have unforeseen implications on both individuals and companies from a tax residency perspective.
