Top 10 mobility issues for Tax Directors to think about

May 2013
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Top 10 mobility issues for Tax Directors to think about

At a glance

Human Resource (HR) departments are implementing global mobility programs designed to manage complex international relocations. However, the activities of individuals in foreign locations can create a variety of both individual and corporate level tax issues for the enterprise, depending upon the circumstances.

A PwC International Assignment Services Network publication

The #1 job of the global mobility tax program is to effectively deploy human talent to the location the service provider is needed in a cost effective and efficient way. However, the corporate tax department’s responsibility is typically broader: Managing corporate level tax liabilities and engaging in upfront planning involving all international business in order to reduce the organization’s overall effective tax rate. And, top management typically taps the corporate tax department to manage compliance risk for all domestic and foreign tax liabilities, i.e., they are ultimately responsible for any tax-related problems that arise.

Tax Directors - Listed below are the top 10 global mobility issues that need to be on your radar

  1. Cross border employment structures
  2. Enterprise level tax risk
  3. Frequent business travelers
  4. Intercompany equity charge-back agreements
  5. Deferred compensation arrangements
  6. Foreign pension plans
  7. Withholding and payroll compliance
  8. Informational reporting requirements
  9. NRA director fees
  10. Tax equalization costs