Everywhere in the world, the spread of the coronavirus disease 2019 (Covid-19) is making a significant impact on human activity. Since the World Health Organization declared a global pandemic on Mar. 11, 2020, governments have struggled to contain the virus through lockdowns, which involve suspending work in private and public offices, closing down schools, preventing mass gatherings of any kind, and imposing domestic and international travel restrictions. The message was clear: stay at home, or wherever you are. This applies to all, including expatriates.

Airport closures and the suspension of international flights prevented foreign nationals assigned in the Philippines from catching a flight back to their home country and they were forced to stay for an undetermined length of time. When a foreign company with no legal entity in the Philippines sends or assigns its foreign employees to the country, the presence of the said employee here poses a risk of creating a permanent establishment for their employer.

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