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2026-09-25Texas, USPermanent EstablishmentKorea Expansion

One Employee in Texas: Does a Korean Firm Create a US PE?

Hiring one remote employee in Texas can create permanent establishment risk for a Korean company. See the treaty, IRS and Texas franchise tax issues.

2026-08-28California, United StatesRemote WorkChoice of Law

Does California Law Apply If Your Employer Is Out of State?

Learn when California wage, overtime, and noncompete laws apply to out-of-state employers, based on Labor Code 925, 2802, 16600, and Sullivan v. Oracle.

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