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Organisations that send their greatest assets – their people – overseas to work can
face certain tax burdens. Working overseas offers an opportunity for business and
personal growth. However, employers have to make sure that remuneration is
competitive and that tax, social security and pension issues associated with
relocation are addressed.
Working with both companies and individuals and using our global network of
specialists, we can advise on the pitfalls associated with working abroad and make
sure that appropriate pre-assignment planning opportunities are implemented
effectively to minimise the tax burden for both parties. Our tax specialists across the
network work together on complex multi-jurisdictional issues to help employers to
adopt a consistent and transparent approach to their expatriate assignments. This
ensures that their employees are treated fairly and are clear about the terms of their
relocation package.
Contents
This expatriate tax guide has been designed to provide an overview of the different tax
systems around the globe and gives further information about tax systems and regulations in
specific countries.
If your looking for help or advice on expatriate taxes then visit our global tax
publication page at www.gti.org or click on the link in the description below.

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Global expatriate tax guide

  • 1.
  • 2. Organisations that send their greatest assets – their people – overseas to work can face certain tax burdens. Working overseas offers an opportunity for business and personal growth. However, employers have to make sure that remuneration is competitive and that tax, social security and pension issues associated with relocation are addressed. Working with both companies and individuals and using our global network of specialists, we can advise on the pitfalls associated with working abroad and make sure that appropriate pre-assignment planning opportunities are implemented effectively to minimise the tax burden for both parties. Our tax specialists across the network work together on complex multi-jurisdictional issues to help employers to adopt a consistent and transparent approach to their expatriate assignments. This ensures that their employees are treated fairly and are clear about the terms of their relocation package.
  • 3. Contents This expatriate tax guide has been designed to provide an overview of the different tax systems around the globe and gives further information about tax systems and regulations in specific countries. If your looking for help or advice on expatriate taxes then visit our global tax publication page at www.gti.org or click on the link in the description below.