When employees go to another country to work, various questions arise in the new country relating to immigration law, payment of social security contributions, employment terms and conditions, mandatory notifications, and how to report income and pay tax. But what are the risks and penalties in case of non-compliance?

In this report we take a look at the penalties employers and employees could face for non-compliance, in 24 countries from around the world.

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The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.