Are you satisfied with the responsiveness of your current global mobility tax provider? Do you have access to seasoned professionals who deliver practical, actionable guidance? Are you receiving timely communication and clear visibility into your mobility program? If you answered “no” to any of these questions, it may be time to evaluate whether your current provider is still the right fit for your organization.
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Author Rich Kuzich
Rich Kuzich has over 18 years of experience in the mobility tax industry and currently serves as Senior Manager at GTN. Over the course of his career, he has provided clients of all sizes with the leadership and direction needed for running successful global mobility programs. This includes relationship management, tax compliance and consulting, payroll withholding and reporting, and executing tax equalization policy oversight and delivery.
Understanding The 183-Day Rule For Income Tax Treaties
on July 11, 2025
| By Rich Kuzich
|
Global Mobility,
International Assignments,
183-day rule,
Income Tax Treaties
Whether you manage business travelers, short-term international employees, or remote workers, you have no doubt heard about the "183-day rule."
This commonly referenced rule is part of many international income tax treaties and generally states that an individual may be exempt from income tax in a Host country if they are present in that country for fewer than 183 days within a defined period – often a calendar year or rolling 12-month period. However, this threshold is just one of several conditions that must be met for the exemption to apply.
Globally, many tax jurisdictions expect an employer (as well as the employee) to track and report business travel outside of their Home location. However, simply applying a “183-day” threshold does not always work to ensure tax compliance. On that basis we will take a deeper dive into the impact of income tax treaties on the tax cost of business travel, short-term assignments, and remote work scenarios.
The US is one of the only countries to require its citizens and permanent residents (i.e., green card holders) to file annual tax returns and report their worldwide income, regardless of their actual work location. When working outside the United States, it is often the case that US persons are subject to taxation in the county where they are physically located.
Key Considerations for Year-End Mobility Tax Planning
on October 24, 2024
| By Rich Kuzich
|
Mobility Tax,
Year-End Payroll,
Mobility Policy,
Year-End Planning,
Compensation Collection
For most mobility program managers, year-end is a time to have calls with various mobility vendors to discuss the past year and plan for the next. These year-end discussions are crucial to the efficient functioning of your mobility program, as they keep you informed about the evolving landscape of global mobility and the associated tax implications.
The ever-changing nature of international business, along with emerging work trends and technological advancements, has created complex tax scenarios that require careful consideration as companies handle year-end payroll reporting and decide on services and support for their employees.
