1. Global & US Domestic Business Travelers: Challenges and Compliance

2. Presenters Moderator: Renee M. Johnson – Senior Manager – Deloitte Tax LLP Stephanie Kuglitsch – Relocation & Immigration Specialist – Rockwell Automation Hiroko Teshikawara, PHR, GPHR, GMS – Global Mobility Manager – Takeda Pharmaceuticals USA, Inc. Carolyn Volovsek, PHR, GPHR, GMS, CCWP – Director, HR Regulatory Compliance – Fiserv, Inc.

3. What is a Business Traveler? An international business traveler is anyone who travels for business from the home location to another tax jurisdiction across international borders A domestic business traveler is working in a different state within the USA In either scenario: – Does not ordinarily spend a complete year away from home – Does not typically break home jurisdiction tax residence – Does not typically establish host jurisdiction tax residency Fact: A multi-billion dollar company had over 25,000 International Business Travelers (IBTs) with 112,000 trips to over 170 different countries in just one year

4. EmployerEmployee Payroll, income and social taxTax filings Corporate taxIncome and social tax ReputationAfter-tax pay CommercialImmigration Labor lawEmployee experience Immigration Talent retention Some jurisdictions are becoming very aggressive in finding these individuals. These locations include Germany, UK as well as the States of California and New York Risks to Manage

5. Challenges to Overcome – Fiserv – Rockwell Automation – Takeda Pharmaceuticals Other key decisions factors: Does the Company implement a de minimis threshold for taking action? Does the Company reimburse employees for incremental tax costs? Does the Company provide employee assistance for additional tax filings? Does the Company have employees validate business travel data?

6. Success Stories to Share – Fiserv – Rockwell Automation – Takeda Pharmaceuticals

7. Alternative Approaches Identify high risk countries and address travelers to those countries (for example: Canada, China, Germany, UK) Address executive level business travelers regardless of duration of travel Address travelers for specific, high profile projects regardless of duration of travel Decide to do nothing at this time and reassess in a year

8. Questions and Thank You!