GTN Mobility Tax Blog

Whether you're a US citizen or green card holder living abroad—or supporting employees who are—the US tax system presents unique challenges. Unlike most countries, the United States taxes individuals based on citizenship rather than residency. As a result, US citizens and green card holders must file annual US income tax returns and report worldwide income and gains, no matter where they live or work.

Managing mobility tax obligations is rarely straightforward—especially as workforce models grow more flexible and companies support a variety of cross-border employee scenarios.

That’s why GTN and AIRINC are teaming up to host a three-part webinar series this summer, offering clear, practical guidance on key mobility tax topics. Whether you're focused on day-to-day program management or big-picture planning, these sessions are designed to help HR, mobility, and tax professionals navigate today’s most common mobility challenges with greater confidence.

Tax equalization is a policy widely used by companies with mobile employees. At its core, tax equalization is a mechanism to ensure that an employee is neither better nor worse off financially, from a tax perspective, for having accepted an international assignment. However, there are many misconceptions about what exactly it means to be “tax equalized.” One common misconception is that implementing the policy will automatically result in high company costs and administrative burdens.

An offer to take on an international assignment is often seen by employees as both a vote of confidence from their employer and a valuable opportunity for career growth. Though both are true, it’s also important to look beyond the professional benefits and consider the logistical, financial, and regulatory implications involved—particularly around immigration, tax compliance, and compensation across both the Home and Host countries.

This article was originally published in HR.com. 

Uncertainty in the economy is making it harder for HR teams to plan and manage global mobility. A recent Fed survey shows business leaders feel more unsure about the future now than they did before the pandemic. And with a new US administration taking shape, many are waiting to see how changes to inflation, immigration, tariffs, and other policies will play out.

But companies with international employees can’t afford to pause. Now is the time for HR professionals to build a global mobility program that's flexible and strong enough to handle whatever comes next. In this article, we'll share practical steps to help you create a program that supports your business and your people—no matter what the future holds. 

Mergers and acquisitions (M&A) often bring significant complexities—especially when mobile employees are involved. Understanding your mobile population is critical, with key considerations spanning talent management, immigration, and tax compliance.

In this overview, we focus on mobility tax implications during M&A activities, organized into three essential areas: people, policy, and process.