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Descriptive Notes And Contents List
This report is devoted
to a study of the ways in which expatriate executives
and employees can optimise their remuneration
and taxation situations in a number of the main
English-speaking countries.
One
of the most complex HR problems for multinational
companies or consultancies is the taxation of
expatriate executives. The good news it that
in many countries they can benefit from special
low-tax regimes; the bad news is that their
investment portfolios may be vulnerable to local
taxes. This section of the report gives a detailed
analysis of the tax regime for expatriates in
five of the key English-speaking countries.
Only
a few countries have developed tax-effective
regimes for the issuance of share options to
executives; in this section of the report we
study the the five countries with the most developed
regimes, looking at the legal background and
at tax aspects.
As
income tax rates rose in the 70s and 80s, fringe
benefits became a fiscal battleground on which
finance directors and tax inspectors fought
out an increasingly complex game of hide and
seek. The tax inspectors have largely won, but
there remain ways in which remuneration can
be increased tax-effectively through the provision
of fringe benefits. The second section of the
report analyses the situation in five of the
main English-speaking economies.
CONTENTS
The
Tax Regime For Expatriates
United Kingdom
United States
Canada
Australia
South Africa
Share Schemes For Expatriates
Introduction
United Kingdom
United States
Australia
The Netherlands
France
Canada
Fringe Benefits For Expatriates
United Kingdom
United States
Canada
Australia
South Africa
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United Kingdom
Introduction