12 Checklist for employers
This checklist is intended to be a prompt for key considerations that an employer should bear in mind before sending an employee to the US. It does not cover home country considerations and it is not intended to be comprehensive.
| Consideration | Further reading |
| Is a work visa required? | 9.1.2 and 11 |
| Has the employer footprint been checked to see when withholding obligations are required? | 10.2, 10.3 |
| Is there an entity in the US? If not have PE matters been considered and if necessary has specialist advise been sought? | 5.3 and |
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