Including summaries from over 70 countries around the world, the latest KPMG International Executive Services Thinking Beyond Borders: Management of Extended Business Travelers can assist organizations of any size and in any country to identify compliance matters affecting extended business travelers, and developing an approach tailored to their organization. Details in the report include information on:
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Income tax compliance
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Reporting and withholding obligations on companies
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Corporate tax considerations such as the creation of a permanent establishment
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Social Security obligations
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Immigration requirements – work permit and visa requirements
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Non-deductible costs for assignees – for a number of countries this may include contributions by an employer to overseas countries pension funds