The vast majority of this work/research is accomplished via standard business trips, which, outside of securing the appropriate visa, is supported through existing systems and procedures.
The need to work from an International location for an extended period is evaluated by whether or not the work is required as part of the individual’s Duke duties. Duke does not allow remote work from an international location unless it is required for their Duke duties.
For Duke required work that requires a prolonged stay in an international location, Duke has developed a multipronged approach to ensure that Duke and the Duke staff member can compliantly perform this internationally based Duke-sponsored work free from local regulatory concerns.
When a Duke employee lives and works in another country for an extended period, Duke runs the risk of being regarded by the foreign country as an employer, which includes the risk of being required to report wages and withhold individual income tax and social taxes (as Duke does in the US). To comply with this requirement, if Duke deemed it applicable or an authority required us to do so, would require Duke to register in the foreign country, which can trigger other corporate compliance obligations. Duke is careful to avoid this. It is important to note these “local regulatory concerns” are no different than what the U.S. Government would have if the situation were reversed. For example, if a Spanish researcher wished to live and work in the US for a period of time, their employer would have to consider the tax, immigration, and other rules enforced by the U.S. government.
If there is a need for a person to work outside of the US to support Duke business, we recommend that Duke employees discuss any planned extended international business travel with an administrative or business manager at the earliest opportunity. Once the manager reasonably understands the nature of the extended travel and confirms that the trip is necessary to carry out Duke work, the manager will determine if additional consultation on tax, regulatory and visa issues is necessary.
While it is difficult to define the risk associated with extended business travel, a stay of up to one month is generally low risk, and a stay of three months or longer should be assessed. Further review should always be sought for extended travel to countries with complex regulations or where Duke has a significant presence (e.g., China, India, Kenya). Duke has methods to support transitioning the person to a different company that can support the work for business reasons (e.g., research-related work or teaching) in that specific country.
Please consult your departmental HR representative to discuss HR remedies such as vacation, leave of absence to support personal time in a foreign location.