SOX Applied to Employee Working OverseasLaura Effel and Johan Lubbe
June 5, 2008 — 319 views
As the contingent of globally mobile employees increases, the issue of whether American law, including the Sarbanes-Oxley Act, applies to American employees while working overseas is receiving greater attention by the courts. Generally, there are two key inquiries:Does the law apply directly to the employees, typically because a sufficient connection exists between the unlawful conduct and the United States?
Although the unlawful conduct occurred in the foreign jurisdiction, does American law apply extraterritorially?