The survey was prompted by the serious increase in recent years in the attention paid by migration and tax authorities in various countries to compliance with relevant legal requirements by company employees visiting those countries on short-term business trips, which has led to additional expenses on paying taxes and fines, and has had consequences for companies' reputations. As a result, employers are having to introduce effective control and planning of foreign business trips by their staff.
KPMG's survey, which covers 63 countries, gives general information on tax and other issues relating to foreign business trips. This information may serve as a starting point for assessing a company's risks associated with staff business trips, and for developing relevant policies and planning, control and management mechanisms.
"This information will be useful for compliance specialists, tax specialists and financial directors at Russian companies that frequently send their employees on foreign business trips, as well as for the equivalent categories of staff at foreign companies and transnational companies operating in Russia," said Donat Podnyek, People Services Director at KPMG in Russia and the CIS. "The consequences of the activities of employees of foreign companies sent on a business trip to Russia are determined on the basis of general regulations, which in certain circumstances may create material risks for the employers of such employees, the host party in Russia, and the foreign nationals themselves."
KPMG in Kazakhstan
KPMG is a global network of professional firms providing Audit, Tax and Advisory services. We operate in 150 countries and have over 138,000 people working in member firms around the world. The independent member firms of the KPMG network are affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. Each KPMG firm is a legally distinct and separate entity and describes itself as such.
KPMG has been working in Kazakhstan for fifteen years employing together over 350 people in its three offices in Almaty, Astana and Atyrau.
In the CIS, KPMG now has offices in Moscow, St. Petersburg, Yekaterinburg, Kazan, Krasnoyarsk, Nizhny Novgorod, Novosibirsk, Rostov-on-Don, Almaty, Astana, Atyrau, Bishkek, Donetsk, Kiev, Lviv, Yerevan and Tbilisi, employing together over 3, 000 people.