Because employers are always seeking the best talent to drive business success, those with global workforces with a crossborder component are increasingly permitting flexible working arrangements. While this “jobs to people” approach may satisfy business objectives with minimal upfront cost, employers should be mindful of employment law considerations, such as which country’s employment laws are controlling. Additionally, employers should consider the interplay of multiple payroll tax withholding and reporting requirements, including additional costs such as tax equalization, and the methods used by tax agencies to enforce their rules.