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US Tax Law Update

On December 18, 2015, the "Protecting Americans from Tax Hikes Act of 2015" was signed into law. This impactful legislation, known as the PATH Act, has made numerous tax provisions permanent and has extended provisions that were set ...
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Hypothetical Tax

Hypothetical Tax Withholding

Is a detailed hypothetical tax calculation necessary? For purposes of this discussion, a hypothetical tax calculation refers to a periodic estimate of an assignee's annual stay-at-home tax. The computation is prepared to determine the ...
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Building a Road Map to a Global Employee Stock Purchase Plan

It is easy to be overwhelmed when faced with the task of establishing and operating a globally offered employee stock purchase plan (ESPP). Identifying and understanding the key issues at the outset of the project is the first step ...
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Questions and Answers Regarding Compensation Collection and Reporting

Collecting, compiling, analyzing, and reporting worldwide compensation for globally mobile employees is an arduous process for many companies. Given the technical requirements, logistics, and time constraints of reporting, a solid ...
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US Domestic Mobile Workforce Tax Considerations

In today's workforce, it is common to have employees working on multiple projects across the country. It is surprising to many that working outside of their resident home state for as little as one day could create tax reporting, ...
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UK Mobility Tax Update

The residency status of a globally mobile individual is a key factor for income taxation. It is also important for social security and estate and gift taxes. Residents and non-residents are often subject to significantly different tax ...
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Frequent Business Travelers into Canada - Tax Compliance Update

This is an update to our recent March newsletter which outlined the tax withholding and reporting requirements for frequent business travelers into Canada. We invite you to refer to the March Newsletter for a further discussion of the ...
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US Tax Implications of Relinquishing your US Citizenship or US Green Card

Tax compliance has become increasingly complex due to expanded overseas bank and financial account reporting and tax compliance requirements. There has been a rise in the number of the estimated six million US citizens living abroad ...
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Frequent Business Travelers into Canada - Tax Compliance Obligations

Given increased globalization, many governments and tax authorities are increasing their efforts to enforce compliance rules targeting frequent business travelers. Canada is certainly no exception. Our recent experiences indicate that ...
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International Social Security: 5 Common Misconceptions

According to the United States (US) Social Security Administration, "dual social security tax liability is a widespread problem for US multinational companies and their employees." This problem results because US social security ...
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US 2014 Tax Update

As 2014 drew to a close, more than 50 US tax provisions that had expired were extended retroactively for the entire 2014 tax year. Earlier proposals to permanently extend some expired provisions, or to extend all provisions two years, ...
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Localizing Mobile Employees

Many companies continue to experience an increase in “localizations” (i.e., the process in which mobile employees move off of a traditional expatriate package to be integrated into the host country company on local terms of ...
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