COVID-19 has left employee workforces separated from their country of assignment. To continue operations, employers transitioned employees to work-from-home or other virtual work arrangements. Globally, tax authorities are considering how to address unintended corporate and individual tax consequences of displaced individuals physically present within a particular jurisdiction and those who are also performing business activities within such jurisdiction due to travel restrictions and stay-at-home orders. We discuss employer considerations and US tax guidance at Mayer Brown’s COVID-19 blog.