In this episode of our Global Solutions podcast series, Ethan Isaac and Eric Lee discuss recent guidance from the Philippines’ Fiscal Incentives Review Board (FIRB) that requires employers in the “Special Economic Zones”  to have 10 percent of their employees working on-site in order to continue receiving corporate tax incentives. As the Delta variant causes COVID-19 cases to increase again and employees continue to work from home, the Philippine Economic Zone Authority has appealed to the FIRB to maintain the previous status quo.  Since the recording of this podcast the FIRB denied the appeal.