Global and Mobility Tax Newsletter | Global Tax Network (4)

UK Mobility Tax Update

July 16, 2015 | By Guest - Richard Watts-Joyce, CTA, ATT

The residency status of a globally mobile individual is a key factor for income taxation. It is also important for social security and estate and gift taxes. Residents and non-residents are often subject to significantly different tax ...

Frequent Business Travelers into Canada - Tax Compliance Update

June 16, 2015 | By Guest - Ernie Nagratha

This is an update to our recent March newsletter which outlined the tax withholding and reporting requirements for frequent business travelers into Canada. We invite you to refer to the March Newsletter for a further discussion of the ...

US Tax Implications of Relinquishing your US Citizenship or US Green Card

May 16, 2015 | By Mandy Zeman, CPA

Tax compliance has become increasingly complex due to expanded overseas bank and financial account reporting and tax compliance requirements. There has been a rise in the number of the estimated six million US citizens living abroad ...

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Frequent Business Travelers into Canada - Tax Compliance Obligations

March 16, 2015 | By Guest - Ernie Nagratha

Given increased globalization, many governments and tax authorities are increasing their efforts to enforce compliance rules targeting frequent business travelers. Canada is certainly no exception. Our recent experiences indicate that ...

International Social Security: 5 Common Misconceptions

February 16, 2015 | By Eric Loff, CPA

According to the United States (US) Social Security Administration, "dual social security tax liability is a widespread problem for US multinational companies and their employees." This problem results because US social security ...

US 2014 Tax Update

January 16, 2015 | By Jennifer Stein, EA, Retired

As 2014 drew to a close, more than 50 US tax provisions that had expired were extended retroactively for the entire 2014 tax year. Earlier proposals to permanently extend some expired provisions, or to extend all provisions two years, ...

Localizing Mobile Employees

December 16, 2014 | By Eric Loff, CPA

Many companies continue to experience an increase in “localizations” (i.e., the process in which mobile employees move off of a traditional expatriate package to be integrated into the host country company on local terms of ...

US Credit Migration for Foreign Nationals

November 16, 2014 | By Guest - Andrew Cox

The United States welcomes over 300,000 foreign national assignees every year in managerial, technical and consulting professions. And while their skills, talents, families and belongings all make the trip safely, their ...

Housing Considerations for Mobile Employees

October 16, 2014 | By Marsha Thomson, CPA

As an employee weighs in on the pros and cons of accepting a long-term international assignment or permanent relocation, he or she is faced with a multitude of concerns, from the most sophisticated tax questions to basic ...

Understanding Year-End Compensation Collection

September 15, 2014 | By Steve Daas, CPA, Retired

For the purposes of this article, we have assumed there is a US payroll reporting requirement (i.e. either the home or host location is in the United States.)

Foreign Asset Reporting Form T1135 Foreign Income Verification Stmt

August 16, 2014 | By Guest - Ernie Nagratha

Overview When a Canadian taxpayer owns "specified foreign property," which is generally any foreign investment property costing more than C$100,000 at any time in the year, they are required by the Canadian Income Tax Act to complete ...

Permanent Establishment Risk in the Global Mobility Context

July 15, 2014 | By Guest - Fuad S. Saba

Introduction In the March 2014 newsletter, we presented a high-level overview of both worldwide and territorial corporate tax systems. In this article, we consider how the physical presence of employees in a host country can cause the ...

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