| Special Alert #7: Executive incentives: A trusted ally in the talent wars—under scrutiny, underwater, undergoing change in tough economic times (25kb)
In this alert, authors Simon Davies and Pam Weems revisit the theme of their September 2008 report, "Equity compensation compliance for the globally mobile workforce," through the lens of the current economic crisis and its bearing on executive compensation.
Special alert #6: Africa's geopolitics and natural resources: Old world, new horizons (60kb)
In this alert, author Felix Mwamba Kasanganayi expands on his original article, "Africa: Challenge or Opportunity?", by providing readers with an overview of the growing oil and gas industry across the African continent, while highlighting the overall business, compliance, mobility and HR challenges that companies may face as they continue to look toward Africa for growth and profit opportunities.
Special alert #5: Proper accounting and budgeting for tax equalisation costs: A practical and accurate approach (59kb)
Author Jim Muth expands on his recent article, "Eliminating the surprise: A practical and accurate approach to tax equalization costs", which described an approach to budgeting for assignment costs. It is one way to minimise unexpected expenses at the end of an assignment. This alert provides a detailed example of how this methodology can work.
Special alert #4: A look at the OECD’s revised public discussion draft on Article 15(2) of the Model Tax Convention (49kb)
In March 2007, the Organization for Economic Cooperation and Development (OECD) released a revised public discussion draft on Article 15(2) of the Model Tax Convention. As a follow-up to his article on issues surrounding the "economic employer", William Zaleski provides some updated comments on these recent developments.
Special alert #3: Income tax treaty update (103kb)
PwC's third special alert, written by Clarissa Cole, addresses developments in tax treaties particularly double tax relief in the treatment of pension/retirement plans. This alert provides information on the latest changes related to three protocols to treaties introduced by Germany, Finland and Denmark; one new treaty introduced by Belgium (all of which entered into force effective 1 January 2008); and the submission of a new proposed protocol in Canada.
Special alert #2: Enhancing global mobility: The latest trends (50kb)
The second in the special alert series, written by PwC principal Eileen Mullaney, touches on some of the current issues in today's marketplace, such as: policy administration, expansion into new markets and talent management—all of which affect the framework of our clients' global mobility programmes.
Special alert #1: Complexities of payroll reporting: Internal Revenue Code Section 6694 (50kb)
This supplement provides readers with a timely review of the new legislation which imposes penalties on tax return preparers who understate tax payer liability on tax returns. Effective for tax returns due after 1 January 2008, this new legislation increases the link between the responsibility of the preparer and the responsibility of the employer for payroll reporting purposes.