The Malaysian Perspective: How mobile employees impact your organisation during the COVID-19 pandemic

The global COVID-19 Pandemic is creating havoc in your organisation. Your mobile employees are now restricted in their ability to travel internationally to and from Malaysia.

Have you considered the tax and immigration implications with the lockdown of your mobile employees in locations where they should not be?

• Would the days spent in a country due to restricted travel and/or quarantine affect the residency status of an individual from a domestic legislation and tax treaty perspective? 
• Would remote working arrangements deem an individual deriving employment income in that location? Could he/she then seek protection under the relevant tax treaty?
• How are domestic immigration rules adapting to the current environment and allowing flexibility? 
• Could remote working arrangements create potential permanent establishment (PE) for employers? 
• How would other types of PE (e.g. agency, construction, etc) be affected?
  Technical fees – gross taxation versus net taxation?
• Would the tax residency of companies be affected?

These are some of the areas we addressed in our webcast.

Thank you for joining us! We hope you found it useful. If you require more information, please reach out to your usual Deloitte Partner or any of our speakers listed below.

Deloitte Speakers

Tan Hooi Beng (Moderator)

Deputy Tax Leader/ International Tax Leader

Ang Weina

National Global Employer Services Leader

Chee Ying Cheng

Executive Director
Global Employer Services

Cynthia Wong

Director
Global Employer Services (Immigration)

Tan Chia Woon

Associate Director
International Tax Services