The Expatriate Administrator

Japan's Earthquake Disaster Takes a Toll on Companies

On March 11, 2011, a magnitude 9.0 earthquake and then a devastating tsunami hit the northeast coast of Honshu, Japan, with disastrous consequences on human life, the environment, infrastructure, and the economy. This horrible disaster affected business operations in many parts of Japan to such an extent that some companies have been looking at their operations in Japan and considering whether employees need to be moved out of the country, at least on a temporary basis. This article looks at the tax implications companies face when they decide to move an employee outside of Japan for a temporary period.

Taking a Closer Look at Article 15 in the New OECD Model Treaty and Commentary

The Organisation for Economic Co-operation and Development (OECD) introduced the new OECD Model tax treaty in July 2010. The Commentary on paragraph 2 of article 15 of the OECD Model tax treaty (employment income) has been revised. It has been considerably extended with respect to the interpretation of the term "employer." This article examines the revised Commentary, highlighting those points that should be of concern to multinational employers and the individuals who work for them overseas.

The Corporate Tax, Transfer Pricing, and Other Implications of U.S.-Outbound Assignments

Sometimes, a company that is interested in penetrating new markets or establishing a presence in overseas jurisdictions quite innocently will send company representatives to the overseas jurisdiction to do some reconnaissance, assess the market and the location, and foster professional and commercial relationships. But such undertakings give rise to a variety of complex issues ranging from corporate tax to transfer pricing to global mobility and individual tax. Not addressing them and not having appropriate procedures and documentation in place could expose the company to significant risks. This article looks at what HR can do to position itself in a more strategic role and aid in identifying the requisite resources to help ensure "all of the bases" are covered.

Expatriates Confront Social Security Changes in India

India's government notification dated 1 October 2008 and a notification dated 3 September 2010 brought significant changes to India’s pension system. The changes impact new international workers (IWs) and IWs who are already on assignment. For Indian employees going abroad to work and also for foreign nationals employed by multinational companies outside India sent on assignment to India, the changes may be confusing. This article examines the recent rules and sheds some light on what they mean for assignees into and out of India.

Online Pick-Pocketers: What You Can Do to Safeguard Employees’ PII

Organizations are becoming more data intensive and data dependent for their business needs, and many people handle highly confidential, personally identifiable information (PII) every day when performing any number of tasks. However, several very public recent leaks and thefts of personal information have forced data privacy into the spotlight. This article explains existing rules and steps an organization can take to help make sure its name is not in the next headline.