But there are certain things employers should be aware of before jumping in. For instance, is it necessary for the company to have a legal presence in the country in which the employee is based? Which countries have so-called ‘digital nomad visas’ to assist with the immigration aspects? And what of social security and tax? Last but not least – what’s the risk that the presence of the employee will have the effect of creating a ‘permanent establishment’ of the business in the new country?