When a company expands across a border, it faces a complex web of employment-related taxes.  Penalties for failure to properly comply with these rules can be severe.  Fanny Karaman looks at the U.S. rules that are applicable to the payment of wages and bonuses, the penalties that can be imposed on compliance failures, and the procedures that are available to cure errors.  The rules are not straightforward, guidance is often minimal, and an experienced advisor is extremely valuable.