Withdrawl of epf if assesse is taking a job outside india

EPF withdrawal in case assess shifts outside India

Hi, if the assessee is shifting out of India to another country for a job, can he withdraw my entire EPF without having to pay tax on all components (employee, employer contribution and tax), given that the EPF account is more than 5 years old? Given that withdrawl is permitted only if the assessee has been unemployed for 2 months, will an outside India job count as unemployment?

Secondly in the last budget, the government had earlier restricted such withdrawl to only the employee contribution (employer contribution withdrawable once person reacheds age of 58), but had later withdrawn such ammendment. What is the current status with regards to that?