Expatriate
Taxation and Reward Structures
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 second section
of the report analyses the situation in five of the main English-speaking
economies. |
