In a cross-border or global mobility environment, where an individual works has a number of legal and tax implications. It is therefore important that companies are aware of where their people are carrying out their jobs in order that any risks attaching to overseas working can be identified and managed proactively. Some employees may feel that there is no practical distinction between working from their primary residence in one country and working from a second home in another country or on the beach in the Bahamas but there are big distinctions to make from a legal and tax perspective. For achieving a good balance, organisations need to set some limits beyond which the employee may not work abroad, or further considerations are required before a decision can be taken.