> And yes, location matters: the company usually needs to create a subsidiary in the country of the employee, get familiar with their judicial and tax system, t

> And yes, location matters: the company usually needs to create a subsidiary in the country of the employee, get familiar with their judicial and tax system, then there's also the issue of time zones, travel cost to company meetings, etc. B2B contracts are a thing. It's very common for many devs that work remotely for other companies. There's also companies that offer something like "Payroll as a Service". Still B2B is superior in every way, and can often net you much more money than just being an employee due to being able to leverage tax-optimizations.