The emergence of new economies and increasing advancements in communication technology have made the subject of cross border compensation arrangements more widely relevant today than ever before. However, the web of legal, tax and regulatory considerations applicable at individual country levels can be dauntingly complex, particularly so for industries that tend to be global in their outreach. What is the treatment of employees who are required to be leased / employed by persons across borders? Is physical foreign employment considered differently from online employment services for a foreign employer? What are the considerations that should be kept in mind for local businesses that wish to send personnel abroad, or foreign businesses that wish to send employees into particular countries? In an attempt to provide clarity on these, and other questions, to in house legal departments, key management personnel or employment lawyers engaged in cross-border compensation structuring arrangements, this collaborative effort led by Nishith Desai Associates brings together inputs from 39 reputed law firms from across the globe.