Effective August 28, 2024, a new law impacting the independent contractor relationship between a broker and associated licensees will go into effect. Understand tax requirements when hiring a foreign contractor.Our guide provides essential insights for seamless compliance with international tax laws. Listings and other agreements for real estate brokerage services must be solicited and accepted in a broker's name. In our global society, you can hire foreign independent contractors and manage their remote work from anywhere. An international contractor is an independent foreign worker who offers professional services to a company. Estate Appraisal Services Agreement and Guidelines of The University of Texas System. Partnership or individual engaged in the same line of business as the Contractor. 30. Legal and Regulatory Actions. Independent Contractor.