GTN Global Mobility Tax Blog - News and Notes

Top 10 Mobility Tax Resources from 2023

Written by Eric Loff, CPA | November 30, 2023

For the global mobility industry, 2023 has witnessed both significant challenges and exciting opportunities. Although continuing to ease, inflationary pressures and higher interest rates have had an impact on employees’ willingness to relocate. Ongoing conflicts in Ukraine and the Middle East have created humanitarian and security crises that will have long-lasting impacts on global economies and welfare. At the same time, advancements in automation and artificial intelligence offer the possibility of transformative change, including opportunities in the creation of administrative efficiencies and in the reduction of cost and risks.

To address the challenges and opportunities, and to attract and retain top talent, companies continue to struggle on how to best support a “work from anywhere” model. Employees are increasingly opting for short-term global work arrangements that align with their lifestyle preferences. But these non-traditional and shorter-term work scenarios come with a variety of tax and compliance risks. In addition, new technological advancements are also being considered for use by tax authorities to aid in identifying tax evaders. Clearly, the job of managing a global mobility program hasn’t gotten any easier!

That’s why our team of experts have created an abundance of mobility tax resources just for you. The list below encompasses our top 10 most sought-after resources from 2023. Whether you have an established mobility program, are considering international expansion, or have seen a rise in your remote workforce, there’s a resource in this list for you.

Mobility Tax Basics – Webinar Series

During the summer of 2023, we hosted a three-part webinar series where mobility tax experts from GTN and AIRINC led attendees through a fundamental review of what you should know when it comes to mobility tax.

The series covered the basics of international mobility taxation, tax equalization, compensation structuring for international mobility, and much more. View the session recordings below for a key refresher on mobility tax basics.

In Mobility Tax 101, we covered:

  • Taxation of typical mobility scenarios
  • Income, expenses, and allowances of mobility – what’s taxable and what’s not
  • An introduction to gross-ups
  • The basics of international mobility taxation, including:
    • A country's right to taxation – where does it start?
    • Income tax
    • Payroll
    • Social security

View the Mobility Tax 101 session recording.

In Mobility Tax 201, we discussed:

  • An introduction to tax equalization/protection
  • Managing international assignment tax costs
  • Taxation of short-term assignees, business travelers, and remote workers
  • Application of tax treaties

View the Mobility Tax 201 session recording.

In the third and final session, we discussed:

  • Taxation of deferred compensation
  • Social security and the application of totalization agreements
  • Compensation structuring for international mobility

View the Mobility Tax 301 session recording.

Managing the Risks of Mobile Equity Compliance for Your Company and Employees

In the current global business landscape, it has become increasingly common for companies to offer long-term incentives to their employees as a means of attracting, retaining, and rewarding them. However, while such incentives, including equity income, can be highly effective, they also come with inherent risks that require careful management and oversight.

In this article, we discuss the crucial factors that companies should consider when assessing the compliance risk associated with their mobile equity program. By conducting a comprehensive evaluation of the factors and determining the resulting risk level, companies can identify areas that require attention and take proactive measures to mitigate the risks.

Read more.

Mobility Program Evaluation Checklist: Assessing the need for external vendors

Now that you've laid the groundwork for your company's mobility program, it's time to begin considering everything that goes into sending an employee on an international assignment.

We’ve created a comprehensive checklist to provide the guidance you need to ensure a successful and cost-effective mobility tax program. This checklist is meant to help you:

  • Navigate the questions you need to answer before the assignment begins.
  • Walk through considerations at each step of an international assignment.
  • Determine when you should bring on an outside vendor to help.

Download the checklist.

How to Seamlessly Transition to a New Global Mobility Tax Provider

  • Are you satisfied with the level of responsiveness from your current global mobility tax provider?
  • Do you have access to a team of seasoned professionals who are well-versed in the latest mobility tax trends?
  • Are you receiving clear and actionable advice in a timely manner? 

If you answered "no" to any of these questions, it may be time to consider switching to a new mobility tax provider.

When considering a change in mobility tax providers, there are several factors to consider before making a decision—but transition difficulties should not be one of them. To make this process easier, our team has compiled valuable information to help you assess your needs and guide you through the necessary steps to transition seamlessly from your current provider.

Read more.

Remote Workforce Best Practices for Overwhelmed HR and Mobility Managers

Over the past several years, there has been a huge uptick in remote workers, causing the workloads required to manage this population to increase significantly. Couple this with a tight job market where there are more open positions than qualified candidates in the HR and mobility space, and you have a recipe for stress and job fatigue.

In this article, we look at some of the issues facing HR and mobility teams today and provide actionable ideas that can be implemented to help.

Read more.

Managing Tax Complexities for Mobile Employees: The Role of Mobility Tax Services Firms

When mobile employees relocate across borders, their tax situation becomes far more complex. And oftentimes, employees are not prepared to handle the tax issues on their own. Even companies with large tax departments often find they are unable to stay on top of the constantly changing tax laws affecting their employees around the world.

In this article, we discuss the role of a mobility tax services firm and how they can minimize your unexpected tax liabilities, provide ongoing support, and ensure compliance for your mobile employees.

Read more.

Future of Mobility Survey Part 2: Long-Term Incentive Compensation and Equity Income

In late 2022, our Future of Mobility survey launched, which revealed that nearly half of all companies surveyed offer some form of long-term incentive compensation, which further highlighted the challenges that arise when an employee crosses borders during the life of an award.

Managing a mobile workforce, especially in the current climate of remote work, can be complicated. Download the survey results to learn what other companies are doing to tackle the complexities of offering long-term incentive compensation to employees living and working in multiple jurisdictions.

See the survey results.

Pros and Cons of Different Assignment Structures for Mobility Programs

As mobility programs continue to evolve, it may be easy for organizations to overlook the use of more traditional mobility arrangements to support their business growth and talent management goals.

However, long-term assignments, short-term assignments, and permanent transfers each have attributes that warrant consideration when determining the most appropriate way to meet the objectives for your company and employees. In this article, we take a closer look at the benefits and drawbacks of these options.

Read more.

Data Privacy and Security Questionnaire for your Mobility Providers

Ransomware, phishing, malware, botnets, viruses, spyware, and worms—the list of digital security threats seems endless. In our increasingly digital world, these threats are often all too real, particularly for employees working overseas who rely heavily on the internet to share confidential information.

Download our questionnaire to help you evaluate the data privacy and security capabilities of your current providers and assess whether they’re protecting the confidential information of your company and mobile employees.

Download the questionnaire.

Mobile Equity Compliance Risk - Self-Assessment

Failing to accurately report the compensation of employees who have lived and worked in multiple jurisdictions over the course of their long-term equity incentives could pose serious risks to both your company and your employees.

If you are worried about the potential compliance risks associated with your mobile equity program, take our self-assessment to gain a better understanding of the most significant threats.

Take the assessment.

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Whether you are new to the world of mobility tax, or an experienced mobility expert, the GTN blog is your resource center packed with informative news, notes, and articles to keep you up to date with trends in the mobility tax space. Subscribe to our blog to receive strategies on simplifying your mobility program and ensuring your company remains compliant.

Looking for assistance with your mobility program? Connect with our team if you’re in need of a more in-depth consultation. We’ll cover your organizational goals as it relates to mobility tax, the current challenges you’re facing, and what potential solutions could be implemented to remedy your specific needs.