Faculty and Officers of Research Working Abroad

       Faculty and officers of research based in the United States or other countries who travel abroad for even relatively short durations may trigger local income tax filing requirements or social tax obligations in the overseas host country. Without appropriate advanced arrangements, overseas activities may also subject the University to taxation or other regulatory risks in the host country. Failure to comply with local laws and regulations can have severe consequences for individuals or the University in the form of tax penalties, fines, reputational damage and litigation by local employees. Individuals may even be subject to ejection from the host country. Prior to traveling for a period of 90 days or more, faculty and officers of research must obtain approvals from their department chairs, deans, and the International Employment Committee which includes representatives from the Offices of the Provost, Controller, Human Resources, and General Counsel. The Committee will advise steps necessary to maintain compliance, which may incur additional costs. Requests for the appropriate approvals should be submitted to [email protected].

       United States economic sanctions laws and regulations prohibit certain work-related activities in, or travel to, countries or regions subject to comprehensive sanctions without a license. Prior to traveling to comprehensively sanctioned countries or regions, faculty and officers of research should consult with the Office of Research Compliance and Training to determine whether a license is required or whether other legal restrictions apply.

Next Section: Officers of Instruction