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A different strain of worker misclassification tax issues may arise when an employee is seconded (or loaned) to another company within a corporate group, especially when a US multinational seconds employees to subsidiaries or affiliates outside the United States. A recent tax court memorandum, Striker, provides an excellent demonstration of how to analyze which of two parties is the employer of an employee for US federal income tax purposes, an analysis that is particularly instructive for US companies seconding employees overseas, to ensure that the federal tax treatment of such employees and their compensation applies as intended.

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