For mobile international executives, tax can be a major consideration and for human resource professionals, the need to provide answers to questions relating to tax can be pressing.
Included for each country are overviews of personal income tax system and human resource issues, local country customs, and so on; an overview of the various steps that should be taken when starting or concluding an assignment; and a brief highlight on tax and social insurance treaties that may be applicable to someone on a rotational assignment. Rounding out the publications is a contact name in the local KPMG member firm that can provide additional information and assistance.
KPMG member firms have produced a series of summaries titled Taxation of International Executives. Covering over 90 countries, these summaries cover relevant income tax and social security rates, together with the key aspects of the tax legislation relating to expatriate employees working in these countries. In addition, planning opportunities, capital taxes and local taxes are also covered, thereby providing useful overviews of the issues that can affect employees on foreign secondments or assignments. Click the country/region list below for more details.
This news alert publication provides updates on legislative, regulatory and judicial developments related to tax, social security, immigration and work permit matters from around the world that may impact international assignees and their employers.