International assignment services folios
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PricewaterhouseCoopers presents its series of international assignment taxation folios. The folios contain information on the taxation of international assignees in more than 50 countries.

Providing a general background with respect to the income, social security and other tax implications of cross-border transfers, these folios are a "must read" for any individual contemplating or embarking on an international assignment.

In addition to the "must know" tax information, our folios explore other issues of great relevance to expatriate employees, including matters of employment and immigration law, tax and other planning opportunities, and key legislative information.

International assignees need information to make crucial decisions regarding their assignments. Our folios help assignees avoid tax problems both before they arrive in their assigned country and after they return home.

Africa

Angola, Chad, Congo, Gabon, Ghana, Kenya, Morocco, Nigeria, South Africa, Tanzania, Uganda

Americas

Argentina, Brazil, Canada, Ecuador, Honduras, Mexico, Panama, Peru, Puerto Rico, Trinidad and Tobago, United States Venezuela

Asia-Pacific

Australia, China, Hong Kong, India, Japan, Korea, Malaysia, New Zealand, Philippines, Singapore, Taiwan, Thailand Vietnam

Central and Eastern Europe

Czech Republic, Estonia, Hungary, Lithuania, Poland, Romania, Russia, Slovak Republic, Turkey, Ukraine

Europe

Austria, Belgium, Czech Republic, Denmark, Finland, France, Germany, Greece, Ireland, Italy, Luxembourg, Netherlands, Norway, Spain, Sweden, Switzerland, United Kingdom

Middle East

Israel

Angola


Angolan IAS folio IAS folio (323kb)

Luanda
Fernando Barros
Tel:+244 (222) 39 5004
Fax:+244 (222) 39 5004

Argentina


Argentinian IAS folio IAS folio (648kb)

Buenos Aires
Jorge San Martin
Tel:+54 (11) 4850 6706

Australia


Australian IAS folio IAS folio (413kb)

Melbourne
Danie Uys
Tel:+61 (3) 8603 6880

Sydney
Jim Lijeski
Tel:+61 (2) 8266 8298
Fax:+61 (2) 8286 8298

Louise Sutton
Tel:+61 (2) 826 68641

Austria


Austrian IAS folio IAS folio (651kb)

Vienna
Ulrike Vidovitsch
Tel:+43 (1) 501 88 3044
Fax:+43 (1) 501 88 633

Belgium


Belgium – IAS folio IAS folio (266kb)

Brussels
Nicolas de Limbourg
Tel:+32 (2) 710 7418
Fax:+32 (2) 710 7492

Antwerp
Jan Goeman
Tel:+32 (3) 259 3154
Fax:+32 (3) 259 3299

Brussels
Joost De Groote
Tel:+32 (2) 710 7419
Fax:+32 (2) 710 7492

Brussels
Christiaan Moeskops
Tel:+32 (3) 259 3236
Fax:+32 (2) 710 7492

Brazil


Brazilian IAS folio IAS folio (249kb)

Sao Paulo
Edmar Perfetto
Tel:+55 (11) 3674 3722
Fax:+55 (11) 3674 2080

Canada


Canadian IAS folio IAS folio (235kb)

Toronto
Dave Black
Tel:+1 (416) 365 2706
Fax:+1 (416) 815 0938

Toronto
Victor Romberg
Tel:+1 (416) 365 2704
Fax:+1 (416) 814 3200

Chad


Chad - IAS folio IAS folio (1.05mb)

N'Djaména
Matthieu Le Roux
Tel:+235 (52) 38 96
Fax:+235 (52) 07 24

China


Chinese IAS folio IAS folio (277kb)

Beijing
Edmund Yang
Tel:+86 (10) 6533 3112
Fax:+86 (10) 6533 8800

Guangzhou
Jacky Chu
Tel:+852 2289 5509
Fax:+852 2297 0393

Shanghai
David Cullen
Tel:+86 (21) 2323 3053
Fax:+86 (21) 2323 8800

Stacy Kwok
Tel:+86 (21) 2323 2772
Fax:+86 (21) 2323 8800

Colombia


Bogota
Maria Helena Diaz
Tel:+57 (0) 6340560

Congo


Kinshasa
Leon Nzimbi Ngoma
Tel:+243 (815) 256 713
Fax:+243 (812) 616 010

Kinshasa
Gaston Mayangi Lutete
Tel:+243 (813) 330 985
Fax:+243 (813) 016 485

Czech Republic


Czech IAS folio IAS folio (301kb)

Prague
Petr Frisch
Tel:+420 (251) 152 546

Denmark


Danish IAS folio IAS folio (293kb)

Copenhagen
Mona Lorentsen
Tel:+45 (39) 45 33 98
Fax:+45 (39) 45 39 87

Copenhagen
Benedicte Wiberg
Tel:+45 (39) 45 3945
Fax:+45 (39) 45 3987

Ecuador


Ecuadoran IAS folio IAS folio (198kb)

Quito
Pablo Aguirre
Tel:+593 (2) 256 4142 ext. 361
Fax:+593 (2) 256 7096

Estonia


Estonia IAS folio IAS folio (486kb)

Villi Tõntson
Tel:+372 (6) 141 800
Fax:+372 (6) 141 980

Finland


Finish IAS folio IAS folio (662kb)

Helsinki
Kai Wist
Tel:+358 (9) 2280 1401
Fax:+358 (9) 2280 1240

France


French IAS folio IAS folio (282kb)

Paris
Michael Jaffe
Tel:+33 (1) 56 57 40 42
Fax:+33 (1) 56 57 48 33

Paris
William Phillips
Tel:+33 (1) 56 57 42 75

Gabon


Gabon IAS folio IAS folio (1.106mb)

Libreville
Christophe Relongoue
Tel:+241 (76) 23 71
Fax:+241 (76) 59 53

Germany


German IAS folio IAS folio (272kb)

Dusseldorf
Michael Langenbach
Tel+49 (211) 981 7360
Fax:+49 (211) 981 7558

Ghana


Ghana IAS folio IAS folio (318kb)

Accra
Charles Egan
Tel:+233 (21) 506 217
Fax:+233 (21) 506 216

Greece


Greece - IAS folio IAS folio (509kb)

Athens
Mariza Sakellaridou
Tel:+30 (210) 6874 557
Fax:+30 (210) 6874 444

Athens
Lina Foka
Tel::+30 (210) 6874 546
Fax:+30 (210) 6874 444

Honduras


Tegucigalpa
Jorge Fu
Tel:+504 (231) 1911
Fax:+504 (231) 1906

Hong Kong


Hong Kong IAS folio IAS folio (155kb)

Theresa Chan
Tel:+852 2289 1887
Fax:+852 2297 0393

Robert Keys
Tel:+852 2289 1872
Fax:+852 2810 9888

Mandy Kwok
Tel:+852 2289 3900
Fax:+852 2504 3715

Jacky Chu
Tel:+852 2289 5509
Fax:+852 2297 0393

Berin DB Chan
Tel:+852 2289 5504
Fax:+852 2297 0393

Hungary


Hungarian IAS folio IAS folio (286kb)

Budapest
Paul Grocott
Tel:+361 461 9260
Fax:+361 461 9101

India


Indian IAS folio IAS folio (380kb)

Bangalore
Kaushik Mukerjee
Tel:+91 (80) 2555 9039

Kolkata
Joydeep Datta Gupta
Tel:+91 (33) 2357 3417

Republic of Ireland


Irish IAS folio IAS folio (1.12mb)

Dublin
Mark Carter
Tel:+353 (1) 792 6000
Fax:+353 (1) 792 6200

Gearóid Deegan
Tel:+353 (1) 792 6000
Fax:+353 (1) 792 6200

Mary O'Hara
Tel:+353 (1) 792 6000
Fax:+353 (1) 792 6200

Israel


Tel-Aviv
Shaul Ben-Amotz
Tel:+972 (3) 795 4489
Fax:+972 (3) 795 4502

Tel-Aviv
Gerry Seligman
Tel:+972 (3) 795 4476
Fax:+972 (3) 795 4502

Tel-Aviv
Shlomi Zehavi
Tel:+972 (3) 795 4304
Fax:+972 (3) 795 4556

Italy


Italian IAS folio IAS folio (275kb)

Milan
Luca Barbera
Tel:+39 (02) 91605306
Fax:+39 (02) 91605499

Japan


Japanese IAS folio IAS folio (645kb)

Tokyo
Robert Burke
Tel:+ 81 (3) 3539 6410
Fax:+81 (3) 3539 6400

Tokyo
Nasir Majid
Tel:+81 (3) 3539 6310
Fax:+81 (3) 3539 6400

Kenya


Kenyan IAS folio IAS folio (333kb)

Nairobi
Morris Rozario
Tel:+254 (20) 285 5588

Korea


Korean IAS folio IAS folio (681kb)

Seoul
Younsung Chung
Tel:+82 (2) 709 0538
Fax:+82 (2) 3781 2592

Lithuania


Lithuanian IAS folio IAS folio (502kb)

Vilniusa
Kristina Bartuseviciene
Tel:+371 (5) 2392 365

Luxembourg


Luxembourg IAS folio IAS folio (240kb)

Michiel Roumieux
Tel:+352 (49) 48 48 3152
Fax:+352 (49) 48 48 6905

Bernard Dubois
Tel:+352 (49) 48 48 2548

Malaysia


Malaysian IAS folio IAS folio (166kb)

Kuala Lumpur
Sakaya Johns Rani
Tel:+60 (3) 2173 1553

Mexico


Mexican IAS folio IAS folio (1mb)

Mexico City
Claudia Campos
Tel:+52 (55) 5263 5774
Fax:+52 (55) 5263 8676

Morocco


Casablanca
Marc Veuillot
Tel:+33 (1) 56 57 45 49

Netherlands


Netherlands IAS folio IAS folio (257kb)

Rotterdam
Henk van Capielle
Tel:+31 (10) 407 5517
Fax:+31 (10) 407 5552

New Zealand


New Zealand – IAS folio IAS folio (756kb)

Tony Gault
Tel:+64 (9) 355 8309
Fax:+64 (9) 355 8015

Steve Camage
Tel:+64 (9) 355 8116
Fax:+64 (9) 355 8015

Nigeria


Lagos
Dolapo Ogunkanmi
Tel:+234 (1) 270 3101
Fax:+234 (1) 320 3101

Norway


Norwegian IAS folio IAS folio (511kb)

Oslo
Erland Nørstebø
Tel:+47 (95) 26 06 69

Panama


Panama City
Panamanian IAS folio IAS folio (499kb)

Rodrigo Antonio Grijalba
Tel:+507 (206) 9270
Fax:+507 (206) 9292

Peru


Peruvian IAS folio IAS folio – IAS folio (712kb)

Lima
Rudolf Röder
Tel:+511 211 6500
Fax:+511 442 2073

Philippines


Philippine IAS folio IAS folio (155kb)

Manila
Myrna Fernando
Tel:+63 (2) 459 2003
Fax:+63 (2) 845 2806

Poland


Polish IAS folio IAS folio (491kb)

Warsaw
Piotr Kowalski
Tel:+48 (22) 523 4771
Fax:+44 (22) 5234 885

Warsaw
Katarzyna Serwinska
Tel:+48 (22) 523 4794
Fax:+44 (22) 508 4794

Puerto Rico


Jorge Morazzani
Tel:+1 (703) 918 3684
Fax:+1 (813) 286 9407

Romania


Romanian IAS folio IAS folio (249kb)

Bucharest
Ruxandra Stoian
Tel:+40 (21) 202 8734
Fax:+40 (21) 202 8600

Bucharest
Alex Massaci
Tel:+40 (21) 202 8658
Fax:+40 (21) 202 8600

Russia


Russian IAS folio IAS folio (204kb)

Moscow
William Schofield
Tel:+7 (495) 967 6460
Fax:+7 (495) 232 5430

Singapore


Singaporan IAS folio IAS folio (391kb)

Singapore
James Clemence
Tel:+65 6236 3948
Fax:+65 6236 3705

Margaret Duong
Tel:+65 6236 3388
Fax:+65 6236 3705

Slovak Republic


Slovakian IAS folio IAS folio (518kb)

Bratislava
Natalia Fialova
Tel:+421 (2) 59350 612
Fax:+421 (2) 59350 222

South Africa


South African IAS folio IAS folio (471kb)

Johannesburg
Alan Seccombe
Tel:+27 (11) 797 4110
Fax:+27 (11) 797 4110

Cape Town
James Whitaker
Tel:+27 (11) 529 2638
Fax:+27 (11) 529 8838

Spain


Spanish IAS folio IAS folio (265kb)

Barcelona
Joan Daura Cros
Tel:+34 (932) 532 758
Fax:+34 (932) 537 100

Sweden


Swedish IAS folio IAS folio (498kb)

Goteborg
Anders Assarson
Tel:+46 (31) 793 1423
Fax:+46 (31) 793 1402

Goteborg
Anna-Sara Lindstrom
Tel:+46 (31) 793 1425
Fax:+46 (31) 793 1402

Stockholm
Ann Strömbäck
Tel:+46 (8) 555 342 40
Fax:+46 (8) 598 242 40

Switzerland


Swiss IAS folio IAS folio (295kb)

Basel
Andrew Chapman
Tel:+41 (06)1 270 51 11
Fax:+41 (061) 270 55 96

Geneva
Hans Geene
Tel:+41 (58) 792 9124
Fax:+41 (58) 792 9279

Zurich
Robert Kuipers
Tel:+41 (58) 792 4530

Zurich
George Ladner
Tel:+41 (58) 792 4550
Fax:+41 (58) 792 4410

Taiwan


Taiwan - IAS folio IAS folio (291kb)

Taipei
Yishian Lin
Tel:+886 (2) 2729 6682
Fax: +886 (2) 8780 0345

Tanzania


Tanzania - IAS folio IAS folio (326kb)

Dar-es-Salaam
David Tarimo
Tel:+255 (22) 213 3100
Fax:+255 (22) 213 3100

Thailand


Thailand - IAS folio IAS folio (142kb)

Bangkok
Prapasiri Kositthanakorn
Tel:+66 (2) 344 1228
Fax:+66 (2) 286 2666

Trinidad and Tobago


Trinidad and Tobago IAS folio IAS folio (638kb)

Port-of-Spain
Peter Inglefield
Tel:+1 (866) 623 1361
Fax:+1 (866) 623 6025

Turkey


Turkish IAS folio IAS folio – IAS folio (215kb)

Istanbul
Bilgutay Yasar
Tel:+90 (212) 326 6097
Fax:+90 (212) 326 6415

Uganda


Ugandan IAS folio IAS folio (335kb)

Kampala
Russell Eastaugh
Tel:+256 (41) 236 018
Fax:+256 (41) 230 153

Ukraine


Kyiv
Ron Barden
Tel:+380 (44) 490 6777
Fax:+380 (44) 484 0966

United Kingdom


UK IAS folio IAS folio (256kb)

London
Simon Bellars
+44 (20) 7212 3300

London
Carol Stubbings
Tel:+44 (20) 7804 9859

United States


US IAS folio - US assignment IAS folio – US Assignment (220kb)

US IAS folio - Overseas assignment IAS folio – Overseas Assignment (227kb)

Charlotte
William F. Owens
Tel:+1 (704) 347 1608
Fax:+1} (813) 329 2704

Venezuela


Venezuelan IAS folio IAS folio (260kb)

Caracas
Carmen Cortez
Tel:+58 (212) 7006 679

Vietnam


Vietnamese IAS folio IAS folio (558kb)

Ho Chi Minh City
Prapasiri Kositthanakorn
Tel:+66 (2) 344 1228
Fax:+66 (2) 286 2666























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Contacts
Billy Owens
Tel: +1 (704) 347 1608

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