As the world gets smaller and the tax authorities and border control begin to work more closely together the need to ensure business travelers are entering on the correct visa is becoming more and more critical. Obviously as immigration/ visa types have significant impact on tax implications for the traveler it is important to make sure you are examining the tax implications as it is not as simple as 183 day rule. many countries have tax implications at a much earlier stage. Even though the overall incremental tax cost can be marginal it is very important to follow the correct compliance process.