For a generation, the smartest people I knew dreamed of moving to America. They took uninspiring jobs, learned to wait through endless paperwork, and believed that one visa stamp could change their lives. That belief built an empire of talent that powered some of the world's most iconic companies. And now, that same empire is dying, or at the very least, dreaming of moving elsewhere. Talent is now voting with its feet.
If you were building global teams in 2025, you wouldn't need me to tell you it was a crazy year. We experienced economic volatility and AI disruption. Plus, tightened borders caused companies to adjust and readjust their approaches. 2026 won't be calmer. But the elements we need to master to stay competitive are now coming into focus: Navigating mobility disruption, creating unity across increasingly distributed workforces, and building the transparent, compliant infrastructure needed to employ people anywhere.
Another area of interest is the "interaction of tax policy inequality and economic growth," Corwin said, as many countries are grappling with the impact of tax system design on growth, and their perspectives vary widely. She said both of these issues will be key items on the agenda at the next plenary meeting of the Inclusive Framework-countries involved in global tax negotiations-to be held at the end of March.
As work becomes increasingly borderless, understanding how VAT applies is critical. The first step is to know where obligations begin and ensure they're addressed before they become a problem. There are two categories of global workers for whom VAT considerations are especially relevant: Employees on international secondments, who remain on their company's payroll while temporarily working abroad, and digital nomads, who operate their own businesses while moving from country to country.
Over the past few years, more and more people have started working online. This kind of job lets you work from almost anywhere and gives you more freedom in your daily life.