IIUC, typically you don't hire foreign individuals for "your company". "your company" sets up a subsidiary in that foreign country and they work "locally" for the foreign subsidiary. And so the difference is that your local company would _import_ the work products from that foreign company and pay any relevant tariffs (see Nintendo of America paying tariffs from Nintendo Switch 2s produced by Nintendo of Japan). Now, IIUC the tariffs for digital goods are typically 0% so it's pretty simple to import them but you're still following a law allowing for the importation of a digital good.