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US Credit Migration for Foreign Nationals

The United States welcomes over 300,000 foreign national assignees every year in managerial, technical and consulting professions. And while their skills, talents, families and belongings all make the trip safely, their ...
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Housing Considerations for Mobile Employees

As an employee weighs in on the pros and cons of accepting a long-term international assignment or permanent relocation, he or she is faced with a multitude of concerns, from the most sophisticated tax questions to basic ...
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UPDATE: Foreign Financial Account Reporting

As a follow-up to our May 2014 newsletter regarding the US requirements for reporting foreign financial accounts, we are providing this alert to highlight significant modifications recently announced by the US Internal Revenue Service ...
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Understanding Year-End Compensation Collection

For the purposes of this article, we have assumed there is a US payroll reporting requirement (i.e. either the home or host location is in the United States.)
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Foreign Asset Reporting Form T1135 Foreign Income Verification Stmt

Overview When a Canadian taxpayer owns "specified foreign property," which is generally any foreign investment property costing more than C$100,000 at any time in the year, they are required by the Canadian Income Tax Act to complete ...
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Permanent Establishment Risk in the Global Mobility Context

Introduction In the March 2014 newsletter, we presented a high-level overview of both worldwide and territorial corporate tax systems. In this article, we consider how the physical presence of employees in a host country can cause the ...
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Updates for UK Mobility Tax

With the numbers of individuals moving to the UK increasing, and the tax rules changing so dramatically for mobile employees, it is now more important than ever to ensure that all mobile employees have access to professional tax ...
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Foreign Bank Account Reporting

Executive summary US persons with financial accounts maintained outside the US must report these accounts to the US Department of the Treasury annually if the balance exceeds a certain level during the year. Due to continuing media ...
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Technology Tools for Mobile Employees

Travel can be frustrating for your mobile employees if they do not have the right resources. In this month's newsletter, our guest author, Cathy Heyne, GMS, Managing Director, Marketing & Business Development for Living Abroad LLC, ...
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Corporate Taxation Overview for Mobility Professionals

Introduction Have you ever wondered what the professionals in your company’s tax department do? How are your company’s taxes computed and how do they affect your bottom-line Earnings per Share numbers? In this newsletter, we’ll ...
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Income Tax Treaties - The "183 Day Rule"

As a follow-up to our January 2014 newsletter regarding short-term assignments, in this month’s newsletter, Brett Sipes, a Director in GTN’s Pacific region, highlights the impact of income tax treaties on the tax cost of short-term ...
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Pros and Cons of Short-Term Assignments

Short-term international assignments are increasingly being utilized within many companies' international assignment programs. A short-term international assignment is often defined by companies as an assignment of greater than 30 ...
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