On The Move

On May 22, 2025, the US House of Representatives passed the One, Big, Beautiful Bill Act, which provides amendments and additions to several areas of the tax law. In this episode, Julie Baron and Susie McCauley from Vialto's US tax practice review the aspects of the Bill that are particularly relevant for organizations with mobile employee populations. Their wide-ranging discussion covers many proposed changes, including tax rates, the SALT cap, taxation of overtime and tips, automotive loan interest, itemized deductions, the ‘Trump account' for minors, moving expenses, section 899, and the 3.5% remittance tax on funds sent outside of the US.

Social security contributions costs vary widely around the world, and in some places can easily exceed 50% of an employee's compensation. So it's not hard to see how those  costs can quickly add up for expat assignments. How can companies lower their assignment costs and potentially improve benefits for their assignees? On The Move welcomes back Gary Chandler and Alan McAllin, direct from Vialto's offices in London, to tell us more.

April 30, 2025 marked a major political milestone—100 days into President Donald Trump's second term as the United States' chief executive. True to his campaign vows, Trump has shaken up US immigration policy with bold reforms, while other headline-making pledges are yet to come. In this episode, Vialto's Shai Dayan sits down with his colleagues Angelo Paparelli and Hugo Vijge as they assess the impacts on inbound US immigration and business travel, and how American policies are changing cooperation among other countries. From executive orders to policy pivots, get insider legal analysis and sharp predictions on the next chapter in America's immigration story.

In the first of a series of episodes on global social security tax issues, we welcome Vialto's Gary Chandler and Alan McAllin to On The Move. In this first episode, we introduce listeners to the world of social security, an often-overlooked tax that should really be at the forefront of every company's mind. They'll help listeners understand issues around compliance, adjusting to new legislation, and opportunities to lower costs. 

Shortly after Donald Trump was inaugurated as President of the United States, Vialto's Lauren Mullen, Angelo Paparelli, and Manish Daftari hosted a webinar to review his early Executive Orders relevant to immigration. In this episode, we replay that event, in which we provide guidance on navigating the impact of these Executive Orders, and helping global mobility teams understand how these developments could affect workforce, compliance, and global mobility strategies. To reach our team, email onthemove@vialto.com

Jisoo. Jennie. Rosé. Lisa. Together, they are BlackPink - darlings of K-Pop and arguably the most popular all-female musical act in history. As part of their most recent "BORN PINK" world tour, these multi-talented young ladies traveled to the Philippines for a pair of sold-out concerts, playing to some 100,000 BLINKs. In our final episode of 2024, Shai and Rekha are joined by Vialto's Larissa Dalistan-Levosada to talk about BlackPink's travel and work permit options when performing in the Philippines.  Boombayah!

From his fresh-faced beginnings as a member of Manchester United's 'Class of '92' to global cultural icon and part-owner of Major League Soccer's Inter Miami CF, David Beckham has lived a life that has taken him all around the world - including his first foray to the United States in 2007, as a player with the Los Angeles Galaxy. Today, he spends a considerable amount of his time in south Florida, where he owns a $25 million penthouse with his fashion designer wife and former Spice Girl, Victoria. So how has this footballing legend's US immigration journey played out? Join Rekha and Shai as they're joined by two-time guest Raha Torabi. Together, they probe the challenges and triumphs Beckham has experienced since the late 2000s.

Conan O'Brien is a comedy legend. A fixture of American late night television for nearly 30 years, he's also the writer behind some of the most iconic episodes of The Simpsons, as well as Saturday Night Live. More recently, Conan has been making audiences laugh as host of the podcast, Conan O'Brien Needs a Friend, and the travelogue, Conan O'Brien Must Go. In this episode, Shai and Rekha find out how Conan, whose great-grandparents hailed from Ireland, was able to visit his ancestral homeland for the episode in which he tries to punk Bono, appears as a guest star on a soap opera, and takes his first bite of black pudding. They're joined by Aoife Kilmurray from Vialto's Dublin office, who reveals that O'Brien has a wealth of options when it comes to working on the Emerald Isle. 

The UEFA European Football Championship tournament is already under way in Germany and, while he took a nasty knock on the nose in the opening match, Kylian Mbappé is still expected to lead his fellow Frenchmen deep into the competition. Since cementing his superstar status at the 2018 FIFA World Cup, Monsieur Mbappé is no stranger to traveling the world for club and country, but—as massive football fans themselves—Shai and Rekha wanted to know just how he does it. They talk to Mostafa Massoud, one of Vialto's immigration experts located in Frankfurt, to discuss the ins and outs of Kylian's German adventure.  

Ever wondered about the secret to seamless global payroll management? Join your host Ian Cluroe and his guest, Wojciech Kupny—partner and global leader of Vialto's Compensation and Payroll practice—as we help demystify the complexities of this important function, and share how organizations can simplify the global payroll management puzzle to deliver a great employee experience.  

Celebrities On The Move's listeners have spoken, and Rekha and Shai have listened! Our latest episode is all about The Blonde With The Sparkly Guitar herself: Ms. Taylor Alison Swift. Earlier this year, Taylor sold out four nights at the Tokyo Dome, playing to over 220,000 rapturous Swifties. In this episode, our hosts are joined by Noriyuki Tominaga from Vialto's immigration team in Tokyo. Together, they explore how T-Swizzle was able to travel to, and work in, Japan's capital city. 

Trevor Noah is one of the most influential comics of the last decade, and among South Africa's greatest cultural exports. The reliably funny and thoughtful native of Johannesburg first become known outside his home country as host of The Daily Show, which catapulted his career to new heights. Shai and Rekha are joined by an immigration celebrity in his own right, Vialto Law's Angelo Paparelli, as together they examine Noah's journey from African émigré to American citizen. 

Pharrell Williams has a special connection to France. He was an integral part of Daft Punk's farewell album, Random Access Memories, performing vocals on the Grammy-winning track, Get Lucky. More recently, he's been living and working in Paris as the men's creative director for an iconic French fashion house. Oh la vache! So what sort of French visa and right-to-work options are available to this American renaissance man? Rekha and Shai are joined by Vialto's Violaine Jaussaud, direct from the City of Light itself, to unravel it all.  

The world knows Cillian Murphy from his roles as Jim in 28 Days Later, Dr. Jonathan Crane / The Scarecrow in Batman Begins, and Tommy Shelby in Peaky Blinders. He shuns the spotlight and lives a quiet life with his family in Ireland, but his 2023 turn as the title character in the acclaimed Oppenheimer has turned him into a global superstar and favorite for the 2024 Academy Award for Best Actor. Murphy will be in Hollywood for the Oscars on March 10 to—we predict—collect his golden statuette. But of course, it's not his first time in La La Land. So, what visa options are open to him when he travels to the United States to walk the red carpet or promote a film? Rekha and Shai find out. 

One of the biggest dates on the sporting calendar takes place this weekend: Super Bowl LVIII (that's 58 for you non-Romans). Some 150 million people will tune in around the world to watch the Kansas City Chiefs take on the San Francisco 49ers for NFL bragging rights, and the stories—both on and off the field—will be brought to them by hundreds of journalists from every corner of the planet. So how does the NFL reporter for, say, Sky Sports, The Yomiuri Shimbun, or the Toronto Star—in fact, any international media professional—arrange to work legally in the US? Our hosts Raha Torabi and Oliver Liu talk to Vialto US immigration attorney Shai Dayan, to find out.  

While Rafael Nadal may be known as the King of Clay—owing to his astounding 14 titles at Roland Garros—he's served up plenty of success on the hard courts of Melbourne, too. Sadly, Rafa was forced to pull out of this month's Australian Open due to injury, but with two tournament wins to his name in 2009 and 2022, he's delivered plenty of ripsnorters to Aussie fans over the years. And so, in this episode of Celebrites On The Move, Shai and Rekha are joined by Cherie Wright, from Vialto's office in Sydney, to explore El Niňo's visa options when traveling to play tournaments Down Under. Have we seen the last of Rafa in Melbourne? We sure hope not.

Sasha Fierce? Queen Bey? Whatever you call her, one thing is certain: Beyoncé Knowles is an entertainment icon. In the summer of 2023, she played five sold-out nights in London to a staggering 240,000 people as part of her Renaissance World Tour. So how does an American superstar like Beyoncé arrange to work legally in the UK? Join Rekha and Shai as they host Vialto's Lily Malekyazdi and Kelly Terrington to explore Mrs. Carter's many options. 

Shai and Rekha are joined by their first-ever guest, Vialto's Raha Torabi, as they discuss someone who's both a GOAT and a unicorn: Mr. Lionel Messi. In the latest chapter of an illustrious career that's taken him from Barcelona to Paris, and a World Cup victory last summer in Qatar with the Argentina national team, Messi now puts on his boots for Inter Miami. So how did La Pulga get the necessary visa to live and work in south Florida? Listen in and find out as Shai, Rekha, and Raha discuss his options.

He's saved humanity from surly aliens more than once. He's traveled into the past to prevent crimes. He's even managed to make jorts look cool. But one scene stands especially tall: his scaling of the Burj Khalifa in 2011's Mission: Impossible - Ghost Protocol. Is there anything Tom Cruise can't do? Well yes, in fact, there is. He can't just fly into DXB and start shooting his latest blockbuster. In this episode, our Shai Dayan and Rekha Simpson dive head-first into the immigration options available to superstars like Cruise when they travel to work in the United Arab Emirates. 

Join us for the first episode of Celebrities On The Move! Each month, Vialto's Rekha Simpson and Shai Dayan take a look at the immigration status of a globetrotting celebrity. What visa options do they have? What entry requirements must they meet? What kind of work are they permitted to do? This month, we look at a certain red-haired, former military man who also happens to be a member of, arguably, the world's most famous royal family. 

No matter what form it may take, any kind of M&A transaction can throw up all kinds of roadblocks to success. One of the topics companies often address too late is the immigration and right to work statuses of key employees, or even entire teams. Join our global immigration team, led by Sharan Kundi, as they discuss how immigration can impact a transaction, and provide practical advice on how you can address this important issue.

Given the complexities and amount of data required to manage a compliant and efficient Posted Workers Program, technology is key. In this final episode of our posted workers directives (PWD) series, Scherezade Maestre is joined by Simon King from Vialto in the UK, as they discuss how technology can be used to simplify posted workers identification, automate submissions, ensure proper document retention, calculate appropriate remuneration, and provide accurate reporting. 

In this episode of On the Move, our host Scherezade Maestre is joined by Nadja De Bie, from Vialto's Brussels office. They dive into the requirements employers have post-notification of a posted worker—focusing specifically on document retention and representation obligations. They provide insights into Member States' differences, record keeping requirements, representation recommendations, and audit consequences.

In this episode, our host Scherezade Maestre talks with Iris Tuinstra from Vialto's Amsterdam office. They unravel the complexities of the European Union's Transparency and Predictable Working Conditions Directive—a new regulation designed to ensure that all workers in the EU are provided key information about their working and remuneration conditions. Scherezade and Iris discuss the implications for posted workers and provide useful tips to manage the remuneration requirements.

While the Posted Workers Directive is driven by the European Union, it doesn't just impact workers that are posted from one EU Member State to another. In this episode of On the Move, our host Scherezade Maestre chats with Vialto's Wendy Toonen about how companies based both inside and outside the EU should be paying attention to the rules and regulations surrounding posted workers. 

More and more, people are deciding to work for themselves, whenever and wherever they want. Organizations are taking advantage of this growing labor pool by hiring contractors, gig workers, and project-specific experts. Tax authorities are keeping a keen eye on this phenomenon to make sure companies are playing by the rules when it comes to employment taxes. Join our host Ash Majithia and his guest Conor Tobin as they look at what's driving the growth in contingent labor, and the potential challenges it raises for employers.       

A posted worker is an employee who is sent by their employer to perform services in another European Union member state on a temporary basis. In this episode of On the Move, we explore the fundamental obligations and considerations when organizations are looking at posted workers. Join Vialto's Scherezade Maestre, Grace Evans, and Àlvaro Fernandez Cicero as they unravel the mysteries of these requirements.       

Like many countries, Germany has not been immune to the challenges of a skilled labor shortage in recent years. To fill the gaps, companies have increasingly taken on contingent workers and contractors. But that presents a myriad of challenges from an employment tax compliance perspective - and non-compliance can lead to both penalties and potential criminal prosecution. Listen in as Vialto's Mathias Schmitt and Pascal Lomb outline how German authorities address contingent workers, and provide some real-world advice on what companies can do to minimize their risks. 

The imperfect storm of the COVID-19 pandemic, combined with the rise of online employment platforms has supercharged the contingent labor pool in Austria. But organizations need to be careful, as the country's tax authorities treat contingent workers much differently than regular employees. Vialto's Mathias Schmitt is joined by Evelyn Kappel for the view from Vienna, as they talk about the implications of reclassification, and what companies can do to mitigate the potential risks. 

The risk of misclassifying contingent workers in Canada can be significant, with penalties and interest for non-compliance, as well as obligations to withhold social security contributions. Our host Tina Schrob talks with Vialto's Nicole Nazareth in Toronto, and they explore the potential risks of non-compliance - for employer and employee alike - as well as how companies can make sure they don't run afoul of the law. 

Like most of the world, Hong Kong has seen a surge in independent contractor ranks in recent years. Join Vialto's Grace Huang and Theresa Chan as they explore the Hong Kong Inland Revenue Department's criteria for determining who fits into this category of worker, and the employment tax differences that govern contractors versus full-time employees. They also provide practical advice on what companies can do to stay onside with the law and minimize the potential risk of non-compliance. 

The flexibility and potential cost-savings of strategically employing contractors can be a significant advantage for companies operating in Australia. But the risks of incorrectly categorizing this class of workers can present a very real financial and reputational risk. Join Vialto's Maria Ravese and Kristy Whitnell as they provide a comprehensive view of the employment tax landscape in Australia as it pertains to contingent workers. They also look at recent High Court rulings and new draft taxation rules that are amplifying the need to get things right. 

Research from Brightfield released in 2021 tells us that the U.S. contingent workforce is now 56% larger than it was before the pandemic. And some are predicting that more than half the country's labor pool will be made up of contingent workers by the end of the decade. Join Vialto's Tina Schrob and her guests Ligeia Donis and Priya Schwartzburt as they explore what tax authorities at the Federal and State levels are doing to monitor the tax implications of this trend. And hear what they think organizations should be doing to minimize their risks of non-compliance with related tax laws. 

In this installment of our series, Vialto Director Clara Flynn is joined by UK colleagues, Deborah Salmon and Phil Davis. They discuss the actions that employers need to take at year-end, as well as the challenges they typically witness as tax season unfolds. They also outline some key areas organizations should pay special attention to in order to avoid penalties, interest charges, and protracted reconciliations with HMRC.

Indian employers are gearing up for a busy year-end employment tax season. Join Vialto's Grace Huang and Sundeep Agarwal as they outline the wide range of activities employers must plan for. They also address the potential pitfalls of non-compliance with year-end requirements, while simultaneously planning for the new tax year.

Malaysia's employment tax season is in full swing. Join Vialto's Adi Kesuma and Phing Phing Lim as they discuss the process, and what's expected from employers at this time of year. They also address some of the most common challenges employers face, as well as how to mitigate the potential challenges and risks associated with year-end tax submissions.

South African employers are already in the throes of employment tax season, with tax and social levy liabilities having been submitted in early March. With final employer returns due at the beginning of May, our host Ash Majithia and his guest - Claire Abraham, from Vialto in South Africa – provide a timely update on what's required of employers, as well as some of the issues they typically see during the season.

Global migration and the ongoing battle for high-performing talent takes center stage in this episode of On the Move. Join our host, Sharan Kundi – Vialto's Global Immigration Leader – as she moderates a panel of our experts from around the world. They discuss trends that are driving immigration, and assess how several countries are filling their talent needs with smart immigration strategies. 

Singapore has long been a destination for top talent, and the country has been keen to attract high-performing workers. On January 1, 2023, its Ministry of Manpower (MOM) launched the new Overseas Networks and Expertise Pass (ONE Pass) – targeted at high earners or those with outstanding achievements in arts and culture, sports, and research and academia. Join Vialto's Samuel Koh and Faiz Radzwin as they dive into the eligibility criteria and application process – as well as practical advice for anyone thinking about applying for a ONE Pass.

With the evolution of the Golden Tax System, the Chinese government has continuously enhanced its approach to tax filings—and powerful technology has increased tax supervisors' ability to spot potential issues. Vialto's Adi Kesuma and Cynthia Duan discuss China's approach to reviewing employers' payroll withholding, as well as employment tax trends impacting organizations that operate in the country.

The Canada Revenue Agency and the Ministry of Finance govern employers' responsibilities related to their employment-related tax obligations. Join our host Greg Fetter, as he and Vialto's Nicole Nazareth and Steve Shek discuss what tax authorities are focused on, and make practical suggestions on how organizations can effectively manage the risks associated with an audit in the world's second-largest country. 

Organizations operating in Germany with 20 or more employees may find themselves subject to an employment tax audit. Tune in as Vialto's Marco Libudda and Anna Liepelt discuss what's reviewed in an audit, how organizations should prepare, and what they can do to mitigate risk.

With a tax receipt deficit of some £32 billion, it's no surprise that His Majesty's Revenue & Customs is proactively looking at corporations to fill the income gap. Our host, Vialto's Ash Majithia, is joined by his colleague Nick Carling—who specializes in tax authority audits and disputes—to discuss HMRC's approach to audits, and how organizations can plan and respond effectively. 

The Inflation Reduction Act increased funding to the federal Internal Revenue Service (IRS) by $80 billion—with some of the funds allocated to improving enforcement operations. In this episode, our Greg Fetter is joined by Ligeia Donis and Tina Schrob, who lead our federal and state employment tax teams, respectively. Ligeia talks about areas where the IRS is stepping up audit activity, while Tina provides an essential overview of employment tax issues at the state level. They also provide practical advice on how organizations can best maintain compliance or prepare for an audit.

In an unpredictable economy, governments often focus on increasing tax receipts to help fill revenue gaps—and employment taxes is an area they scrutinize most rigorously. Join Ash Majithia, who co-leads Vialto's Global Employment Tax team with Aoife Reid, as he and experts from across the world provide a quick rundown of employment tax trends in their respective regions. Ash and the team also provide an overview of Vialto's global employment tax capabilities in this inaugural episode of ‘On the Move'.