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The 2026 edition of Taxand’s Economic Employer Survey has been released, exploring how Economic Employer concept is applied across 40 jurisdictions globally to determine an individual’s true employer for tax purposes – regardless of the formal employing entity.
The 2026 Economic Employer survey is the third of its kind, and the country sample continues to increase. This demonstrates the growing importance of the survey within Taxand as a tool for the taxation of internationally mobile employees.
Drawing on the experience of our global Taxand experts, the survey provides practical insights into how tax authorities are approaching the concept in different countries. Each jurisdiction includes concise, easy-to-reference responses to help employers navigate the key considerations when managing an internationally mobile workforce.
With cross-border working continuing to shape global teams, the survey provides an initial overview of whether the company for which the seconded employee is working faces the risk of having to fulfil tax withholding obligations. Its findings should therefore make employers aware of which cases require a more detailed tax analysis. We trust you will find our guide a useful asset in identifying such cases and our Taxand experts remain at your disposal to assist.
Read the Full Economic Employer Survey 2026 here.
Please note this document is intended as a high-level overview only and should not be relied upon as a substitute for tailored professional advice. Companies should seek specific tax guidance based on their individual facts and circumstances.
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