Top 10 global mobility issues for corporate Tax Directors

A Canadian perspective: Top 10 global mobility issues for tax directors to think about

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 organization, depending upon the circumstances.

The top 10 issues to have on your radar include:

  • Cross-border employment structures
  • Tax equalization costs
  • Enterprise level tax risks
  • Frequent business travellers
  • Foreign pension plans
  • Deferred compensation arrangements
  • Intercompany equity charge-back agreements
  • Withholding and payroll compliance
  • Regulation 105 withholding and compliance
  • Non-resident director fees

Managing employee mobility in a changing landscape

How is your organization managing the opportunities, risks and complexities that come with having a globally mobile workforce?


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Suzanne Peever

Partner, Tax, PwC Canada

Tel: +1 403 509 6377

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