This KPMG guide explores the tax and compliance challenges of managing a global flexible workforce. It focuses on the impact of OECD BEPS Pillar Two, which enforces a 15% global minimum tax and requires accurate employee and payroll data. The paper highlights difficulties in country-by-country reporting, especially for cross-border workers, and stresses the need for technology-enabled tracking. It also examines the role of special purpose entities in managing global employment and offers guidance on aligning tax and talent strategies to ensure compliance and transparency.

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