Washington International Law Journal


At the onset of Covid in early 2020, the world shut down, and people everywhere found themselves stuck in new places and unable to travel. Aside from the logistical nightmares and anxiety, forced lockdowns created different tax implications. Depending on the length of a stay, individuals may be subject to a country's internal tax code, triggering double taxation or taxation on income not previously taxed. As a result, countries implemented different relief policies exempting certain days from the calculation of these tests. Reports have been done to examine general policies with Covid-19, but there is a gap in closely examining multiple policies, begging the question that with the likelihood of Covid-19’s continuance, are the current tax codes and accompanying Covid19 relief enough to for a future of Covid-19 and remote work? This article seeks to expand the conversation and point out the logistical and structural issues with current tax code and substantial presence exemptions that need to be addressed as Covid-19 continues and the future of the workforce goes remote. By examining the United States (“U.S.”) and India’s policies, this article explores the strengths and weaknesses of medical exemptions and what is needed for the future to provide support for individuals in a changing world.

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