Grant Thornton provides solutions to help companies track and manage their short term business visitors (STBVs) in order to reduce risks related to tax, immigration, and locating employees during a crisis. Their approach involves analyzing a company's current STBV processes, designing and implementing a tracking technology solution, and establishing reporting and analysis to help make informed business decisions. Their PinPoint Travel Calendar tool allows users to view travel data, set up custom logic and alerts, and generate automatic reports.

1. Short Term Business Visitors
Working together to manage your risk and drive value for your business
What is the issue?
Tax and immigration authorities globally are increasingly
focusing on cross border short term business visitors (STBVs)
as a potential source of additional tax revenue. The rules are
complex and can vary country to country and are therefore
easy to get wrong.
Why do I need to track globally mobile employees?
With an increased focus on ‘good corporate governance’ and
the introduction of the OECD’s Base Erosion and Profit Shifting
(BEPS) action plan, tracking your STBVs is now essential for
managing risk (including tax, immigration and locating &
communicating with employees in the event of a crisis), whilst
also identifying opportunities.
Tracking
Managing risk Identifying opportunity
Reporting and analysis
Income tax &
social security
withholding and
reporting
• Is there an income
tax withholding
required?
• Is there a tax
return requirement
overseas?
• What reporting
obligations
are there?
• Where is social
security due? Does
the employee need
an A1/Certificate of
Coverage?
BEPS
• Do the business
trips and activities
of the employee
lead to risk of
permanent
establishment?
• Should there be
a corporate cross-
charge (transfer
pricing policy)?
• Do you have
the information
needed for country
by country
reporting?
Immigration
• Is a work permit/
visa required?
• What activities
are allowed
under the work
permit/visa?
Policy & process
development
• Do you have a
policy specifically
for STBVs?
• What benefits are
STBVs entitled to?
• Will you tax
protect/equalise?
Cost management
• What cost/
expense policy &
controls do you
have in place?
• Could you reduce
costs by managing
expenses more
effectively?
Informed business
decisions
• Where do you
currently have
significant
travel and do
your business
operations require/
support this?
• Where do you
anticipate travel in
the future and how
can this be pro-
actively managed?
• What impact could
economic and
political changes
have?
How can Grant Thornton help?
Dynamic businesses will benefit from pro-active management
of their STBVs, allowing them to manage costs associated with
business travel and, as the business evolves, to maximise the
value from their business travellers (improving operational
competence from basic management through to informed
business decisions).
If managed effectively, short term business travel can be
a more cost-effective way to achieve your global business
objectives, than longer term assignments.
We know that it can be challenging for a business to track its
mobile employees, and the differing rules in each location
make it hard to know if you’re reporting the correct information.
The Grant Thornton solution uses data that exists within your
organisation combined with PinPoint Travel CalendarTM
, a web-
based business traveller calendar, to help evolve a strategy in
managing your STBVs.
PinPoint Travel CalendarTM
is a registered trademark of Equus Software and provided under license to Grant Thornton UK LLP and Grant Thornton International
member firms.

2. Cur
rent Status
Analysis
Tracking
Processdesign
Agree d
esired
outco
m
e
Reportigand
Analysis
The Value
Proposition
Our approach
We will work with you to design and implement a business traveller solution
specific to your requirements
Contact us
Gavin Blackman
Director, South Region
T +44 (0)11 8955 9131
E gavin.r.blackman@uk.gt.com
Ruth Napier
Senior Manager, London
T +44 (0)20 7728 2661
E ruth.e.napier@uk.gt.com
Katy Bond
Director, London
T +44 (0)20 7728 3002
E katy.bond@uk.gt.com
Davyd Fisher
Director, North Region
T +44 (0)16 1953 6304
E davyd.e.fisher@uk.gt.com
grantthornton.co.uk
© 2017 Grant Thornton UK LLP.
All rights reserved.Grant Thornton UK LLP is a member firm of Grant Thornton International Ltd (GTIL).GTIL and
the member firms are not a worldwide partnership. Services are delivered by the member firms. GTIL and its
member firms are not agents of, and do not obligate, one another and are not liable for one another’s acts or
omissions. Please see grantthornton.co.uk for further details.
GRT107039
Current State analysis
• Identify relevant stakeholders
• Review of current status
• Identify current risks and challenges
• Identify current data sources
validity of data
Reporting and analysis
• Assess tax, social security and
corporate risks
• Identify future risks opportunities
• Make informed business decisions
Tracking
• Design and implement technology solution
• Determine basic or bespoke tax rules and logic
• Consider integration with other systems
• Set up custom reports
Agree desired outcome
• Agree desired level of
operational strategic
sophistication with current
stakeholders
• Gap analysis against
current state
Process design
• Identify document roles
responsibilities of key
stakeholders
• Design standard process for
identifying STBV population
• Design standard process for
managing STBV population
• Support communication to
the wider business
PinPointTM
• Easy to use calendar
• View interactive maps to highlight risk by country or US state
• Automatic periodic reports straight to your inbox
• Design your own logic tests and flagging available
• Get automatic alerts for key events
• Load travel data from company sources
• Manage exposure to international taxes, social security and
immigration requirements
• Run bespoke reports, for example review corporate Permanent
Establishment (PE) risks