In this guest article from Global Tracker, we look at the economic employer approach and the different issues that it can cause for assignees.
We look at the advantages and disadvantages of tax equalisation and tax protection to help you decide the best option for your organisation.
Michael Witkowski is joined by guest speakers from Global Tax Network, Elements Global Services and Envoy Global to explore new mobility tax and immigration issues that companies now have to consider for remote workers.
Changes to tax residency guidelines mean that many Chinese employees based in Hong Kong now need to declare their Hong Kong income and pay taxes on it in mainland China.
In response to the impact of the Covid-19 pandemic, some countries such as Saudi Arabia are introducing changes to VAT rates.
Despite the UK formally leaving the EU last month, the impact of Brexit on social security liabilities is still unclear.
New South African tax reforms come into effect on 1 March 2020 and could have a major impact on assignees.
Ahead of Brexit, we have outlined and explained the key issues that global mobility professionals will need to consider before the UK leaves the European Union.
Tax equalisation allows employees on assignment to effectively pay the same amount of tax they would have if they had remained at home. This figure is known as 'hypotax'.
Using key figures from ECA's tax reports and calculators for over 100 countries, this free white paper provides insight into relative tax and social security liabilities in major expatriate destinations worldwide.