By KPMG's International Executive Services practice | June 05, 2014
The Expatriate Administrator, published by KPMG's International Executive Services practice, offers thought-provoking articles that can help raise awareness about topical and timely issues affecting international assignment programs and globally-mobile employees working for multinational organizations.
The International Executive Services practice holds, sponsors and speaks at various events throughout the year. View upcoming events here, and please visit this page regularly for new listings.
FBAR Revisited: Gone Electric - Given the fast-approaching June 30, 2014 deadline for those taxpayers not eligible for the extension granted by FinCEN in Notice 2013-1, considerations about filing FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR) for calendar year 2013 should be addressed in a timely manner.Given the global trend in tax transparency and the U.S. government's heightened enforcement efforts against unreported foreign earnings, the requirement ot annually report foregin financial accounts on the FBAR has become an area of increase focus. This article alerts taxpayers to the upcoming filing deadline for calendar year 2013 FBAR reports and provides updates with a special focus on the new electronic filing requirements. Read more.
Taking a Fresh Look at the Latest Immigration-Related Changes from China: Foreign Nationals Face Tighter Regulations - It was merely a matter of time before the Chinese authorities acknowledged and acted upon gaps and deficiencies in the rules and practices in respect of foreign nationals entering and leaving the People's Republic of China. Some new rules, recently introduced in China, focus on standardizing the management of foreign nationals' cross-border movements into and out of China in order to curb illegal entries, illegal stays, and illegal employment. HR professionals should review and adjust their existing visa application procedures and "cycles" in response to the extra administration and prolonged processing time related to visas, so that the negative impact on the travel and work schedules of their employees can be mitigated. Read more.
Supreme Court's Same-Sex Marriage Decisions Clarify Some Issues, Cloud Others - In the United States, same-sex married couples recently won federal recognition of their rights and privileges by virtue of a recent Supreme Court decision. That Supreme Court decision, how the federal government is reacting to it, and the significance thereof for employers and their globally-mobile gay and lesbian employees, are examined in this article. Read more.
The Marketplace Challenges and Opportunities Presented by the Globalization of Higher Education - Many higher education institutions are looking to take advantage of growth opportunities outside their national borders. This is due, amongst other things, to the effects of globalization, which have created many challenges as well as opportunities. Read more>>
- Significant Tax Reforms Planned in South Africa, with Changes Coming for Employee Stock Schemes, Pensions, and Fringe Benefits
June 2013 Articles
- Navigating the FBAR Maze
- The First Cut May Be the Deepest - but Thoughtful Considerations Can Mitigate the Pain
June 2012 Articles
- June 29, 2012 Filing Deadline: Exceptions, Extensions, and Confusion within the FBAR Maze
- How Technology Can Help Cut Through the Complexity of Managing Global Mobility Programs
- Expatriates in Malaysia May Wish to Consider Building a Malaysian Nest Egg
- Does a Precise Count Help? Further Insights into the 183-Day Rule
- U.S. Income Tax and Social Security Implications of Short-Term Business Travelers
March 2012 Articles
- A Year of Living Dangerously: Evacuation from Hazardous Areas Can Have Unpredictable Tax Consequences
- French Life Insurance Contracts from a U.S. Tax Perspective: Are We Dealing with the Same Fruit?
- Coming to Work in India: How to Negotiate the Visa Challenges
June 2011 Articles
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