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How employers handle their post-pandemic "return to office" can have a significant impact on its global, federal, and state and local tax obligations. How great of an impact depends on, among other considerations, the processes the company put in place, if any, before COVID and/or during COVID, as well as where its employees work from and for how long. This session will address withholding obligations, and the impact to companies' state and local income, sales and use, and other tax obligations. Consideration is also given to what to expect on audit.