A new kind of mobility: Economic employer approach in the CEE Region

May 2013
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A new kind of mobility: Economic employer approach in the CEE Region

At a glance

Global mobility trends have been changing in recent years. Whereas earlier assignments meant a three to five-year relocation followed by a return home, more recently global mobility has developed differently in response to business demands and employee preferences. Focus is more on short term assignments and various new forms of mobility such as business travellers, project-based assignments, commuters, ‘backpacker’ arrangements and ‘global nomads’.


For many years employees could travel on short-term assignments without having any tax liabilities in the host locations. Provisions of double-tax treaties ensured treaty protection to them if the conditions of the double tax-treaties were met. In an era of increasing globalization and fast-growing cross-border employee mobility, the interpretation of double tax treaties is also changing.