When is an employee's income tax payable in the case of cross-border operations?

The payment of income tax for employees working abroad depends on the tax laws of the foreign country, the tax residency of the employee, and the presence of a permanent establishment abroad. Generally, if an employee is based in another country for more than 183 days within a 12-month period, they must pay income tax to the country where the work is located, irrespective of the employer's permanent establishment status.