The Benefits for Strategic Excellence in 2026

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Our reach is international, but our home is the Middle East. As the longest-serving management consulting organization, we have a proud history in the region developed on a 100-year tradition.

Discover how Strategy & can help your business change today and develop your ideal tomorrow. Industry Service Consulting and Services Company size 501-1,000 employees Head office Middle East, - Type Privately Held Established 1914 Specialties agriculture and food, air travel, construction, consumer markets, energy, resources and sustainability, monetary services, government and public sector, health markets, media and entertainment, mobility, realty, technology, telecommunications, travel and tourism, maritime, aerospace, space and defence, and multisector investment.

Remote work has moved from novelty to requirement. What began as an emergency reaction during the pandemic is now embedded in how multinational enterprises recruit, maintain, and secure skill. For Middle East-based companies, especially those running in an environment of heightened geopolitical uncertainty, the capability to decouple work from a repaired place is no longer simply an HR perk; it's a core strength method.

ANSR July GCC PRs 50DR+

Some Middle Eastern groups have responded to current conflicts by relocating entire teams to Asia, with initial short-term moves ending up being long-term for some employees, who now hesitate to return and think about moving somewhere else. This brand-new patternrapid group movings, followed by individual onward movesis testing tax and regulative structures that were never designed for it.

Leading Operational Excellence for Modern Economy

Tax treaties, social security coordination guidelines and corporate tax concepts such as permanent establishment were established around that paradigm. Middle Eastern multinational enterprises are now dealing with something very various: Teams moved at short notice from the Gulf to Asia or Europe "for a number of months"Individuals who then select to remain on or move once again, often without a formal assignmentCore functions such as finance, IT, trading, and danger suddenly being performed outside the area, sometimes without a clear paper trail.

Existing guidelines often assume cross-border work is deliberate and managed, but that's increasingly not the case. The current experience of Middle Eastheadquartered groups illustrates the problem in very useful terms and exposes the limits of the current OECD Model Tax Convention structure. In reaction to the local instability and armed dispute, some companies moved a big portion of their labor force to "safe harbor" nations in Asia or Europe, typically under informal internal guidance instead of formal project letters.

With uncertainty on the ground, momentary work arrangements were extended. Some staff members chose not to return and checked out transferring to other hubs or companies without clear timelines or tax preparation. Business tax and mobility groups need to then retroactively assess tax residence modifications, possible permanent establishment production under local guidelines, income sourcing across jurisdictions, and appropriate social security systems.

ANSR July GCC PRs 50DR+

Core decision making or income producing activities performed from a host nation can support a long-term establishment claim by regional tax authorities, particularly where entire functions have been relocated. The MTC Commentary, while clarifying when a home workplace or remote working arrangement might make up a permanent facility, still leaves substantial judgment calls where "temporary" relocations end up being semi irreversible.

Accelerating Regional Manufacturing Expansion Initiatives

Staff members who prepared brief stays may inadvertently satisfy residency guidelines abroad, risking dual residence and complex treaty tiebreaker tests. The MTC Commentary offers guidance, however applying "center of important interests" throughout emergency movings stays unclear. Perks, incentives, and equity made during movings typically need allotment across nations, with payroll and reporting duties in each.

Regional or cross-border transfers can leave staff members in between systems when pension and benefits do not match their work pattern. Considering that social security depends on different bilateral contracts, the MTC does not use direct options. KPMG's study programs that tax authorities interpret the revised MTC Commentary on home-office irreversible establishment differently. In AsiaPacific and the Middle East, choices often depend on particular circumstances rather than the official assistance, with little uniformity.

From a policy viewpoint, Middle Eastexposed multinationals increasingly should have: Clearer guardrails for remote and moved teamsincluding explicit "low danger" activities that won't, by themselves, produce a taxable presence, and practical examples in the MTC Commentary that show emergency relocations rather than only prepared remote work. More reliable residence tie breakers for employees who spend extended durations in numerous nations due to security or geopolitical issues, instead of career-driven relocations.