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Meeting Agenda Demystifying the Expatriate Assignment Process Carol-Ann Simon, Perkins & Co Emerging International Relocation Program Issues, Risks and Best Practices Gary P. Tober, Garvey Schubert Barer Global Assignment Policy Overview Joseph Willis, Nike Improve Effectiveness of Global Mobility Jennifer Fu, Banfield/Mars, Inc. Destination Service Provider Delayne Romson, International Expatriate Consulting, Inc. Carol-Ann Simon Perkins & Co, Shareholder Carol-Ann is a tax shareholder and director of our Expatriate Tax practice group. With over 25 years of experience, in the US and Canada, Carol-Ann has the unique ability to understand the dual-country implications of a foreign assignment. Her expertise includes coordinating global tax compliance, tax effective compensation, cross border planning, employee relocation issues and tax equalization policies. Her clients have included hundreds of international businesses ranging in size from family-owned to large multinational companies. Most recently, Carol-Ann obtained Certifying Acceptance Agent (CAA) status with the IRS, allowing her to assist foreign nationals in the applications for Individual Taxpayer Identifi cation Numbers (ITIN). Carol-Ann’s certification will streamline the process of obtaining an ITIN as she will be able to locally review the original documents necessary and certify the application for the IRS. Prior to joining Perkins & Company, Carol-Ann was the partner in charge of BDO Seidman’s Expatriate Tax Services group and served as BDO Seidman’s U.S. liaison to the BDO International Center of Excellence for Expatriate Tax Services. In addition to her time with BDO, Carol-Ann developed her abilities with several of the top four accounting fi rms in the US and Canada, including Ernst & Young. Demystifying the Expatriate Assignment Process December 6, 2011 Portland Relocation Council Meeting Agenda • Outbound Expatriates – How to determine cost differentials – Elements of the assignment contract – Estimating the overall cost to the company – How to Pay – Certificates of Coverage – Tax equalization Agenda (Cont’d.) • Inbound Expatriates – Local hire vs. temporary assignee – Split payroll considerations – Tax implications of various immigration visas • International Tax Updates Outbound Expatriates Cost Differentials • Most temporary assignments abroad attempt to keep the assignee economically neutral. • Measure four categories of cost differentials: – Housing – Cost of living – Transportation – Income taxes Cost Differentials (Cont’d.) • Helpful if you can obtain independent data for the first 3 categories • There are specialized cost information providers that can supply this for you. Elements of the Assignment Contract • Who is the employer company? • Is the employee “on loan” to host location? • Assignment length can have tax implications. Key cut-offs: – 6 months – 1 year – 5 years • Keep base salary “pure” – Denote allowances separately • Method of payment can make a tax difference (e.g. housing) • Description of your tax equalization process – Assignee agrees to hypo tax withholdings – Tax compliance process & provider • Assignee signs agreement that all tax advances you make on their behalf are considered debt to the company until settled through the tax equalization process. • Make sure all terms are agreed before the plane leaves. Cost to the Company • Determine all potential assignment allowances and expense reimbursements – e.g. Home leaves, HHG/flights, temporary living (front & back end), visas, “look see” trip, storage, language training, schooling • Data used by tax services provider to calculate all home & host taxes plus gross-ups • Total costs can be used to obtain assignment approvals and set up cost accruals in budget. Certificates of Coverage • US expatriates on temporary assignment for their US employer can be exempt from host country social security, and stay in US FICA/Medicare System. • Typically only lasts for assignments up to 5 years. • US has agreements w/ 24 countries, more pending. • Exemption from host country social security can be a signifcant savings for employer – Employee/employer portions, other countries’ systems can be much higher amounts • Apply online https://secure.ssa.gov/apps6z/coc_db/allforms.html How to Pay • Consider offering a “split” payroll. Some pay in the US, some from host location. (This will help reduce exposure to currency fluctuations.) • Also helps to manage home country responsibilities, such as pension contributions, social security taxes, • Suggest assignee set up an account with an international banker, to facilitate movement of funds from home to host. Note – will require some manual information gathering for payroll reporting in home and host locations. Tax Equalization Policy • Most companies have this as a companion to their relocation policy. • Philosophy is that assignee is “no better or worse off” from a tax point of view • Some companies are tempted to offer “protection” instead – assignee is “no worse off”. • Disadvantages – Sets precedent – Tax benefit hard to predict – Benefits will differ between employees – Impedes mobility Inbound Expatriates Local Hire • Many employees from abroad treated as local hires here. • US tax rates are often lower, salary grids often higher than home country. • Concept of tax equalization does not translate well in inpat scenarios – it’s a “US-centric” concept. • Not exempt from FICA/Medicare unless have a home country certificate of coverage Tax Implications of Various Immigration Visas • Most aliens working in the US with a non immigration work visa are fully subject to US income tax and FICA/Medicare tax (unless exempt by Totalization) Special Rules • J-1 Trainee – If paid from abroad, exempt from federal/Oregon income tax. • F-1, M-1, J-1, Q-1 – Exempt from FICA/Medicare, unless they have taken steps to be considered resident aliens. – Includes F-1 OPT (Optical Practical Training) – Working spouses not exempt International Tax Updates China • Income tax rates have increased as of Sept. 1 • Social tax regime will now be applied to foreign employees for the first time • Effective Oct. 15? Implementation? Netherlands • Tax relief for expats (aka the “30% ruling”) will be harder to obtain • Specific expertise test hard to meet for younger workers • Cross border commuters ineligible Updates (cont.) USA • New FATCA form 8938 for 2011 • New foreign asset reporting form for individuals • All foreign financial assets – goes beyond foreign bank account reporting • Large penalties for failure to file Questions? Gary P. Tober Garvey Schubert Barer, Shareholder GARY P. TOBER, a shareholder and member of Garvey Schubert Barer’s tax practice group, is involved in tax and business planning for U.S. and foreign corporations, partnerships and individuals, emphasizing the tax aspect of cross-border business operations and investments transactions. Mr. Tober regularly presents seminars on international tax topics to certified public accountants; teaches graduate school courses in international taxation at the Golden Gate University; speaks at seminars on international commercial agreements; chairs seminars on international law and taxation; and lectures on international topics at various professional education programs. He is admitted to practice in the State of Washington. Mr. Tober earned his B.A. at Denison University, his J.D. at the University of Toledo Law School, and his LL.M in Taxation, at Washington University School of Law. Portland Relocation Council Emerging International Relocation Program Issues, Risks and Best Practice December 6, 2011 Gary P. Tober Garvey Schubert Barer Portland, Oregon and Seattle, Washington GSBlaw.com Inadvertent Corporate Risks Associated With Foreign Relocation of Employees I. Foreign Tax Nexus A. Corporate Tax Obligations in Host Jurisdiction B. Exemption Provided by Income Tax Treaties II. Social Security Taxes A. Totalization Agreements GSBlaw.com 28 Inadvertent Corporate Risks Associated With Foreign Relocation of Employees III. Corporate Implications of Employee Tax Obligations A. Tax Filings 1. U.S. 2. Foreign B. Tax Withholdings IV. Other A. FBAR V. Legal Liability GSBlaw.com 29 Income Tax Treaties 1. Business Profits - Baseline Definition: The business profits of an enterprise of a contracting state shall be taxable only in that state unless the enterprise carries on business in the other contracting state through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the business profits of the enterprise may be taxed in the other state but only so much of them as is attributable to that permanent establishment. GSBlaw.com 30 Income Tax Treaties 2. Threshold Requirements is the Existence of an Enterprise. a. Almost any economic activity carried out by a resident of a treaty country creates an enterprise. 3. Business Profits Generally Means Income Derived from any Trade or Business a. No direct counterpart in U.S. domestic tax law 4. Only Business Profits Attributable to a Permanent Establishment will be Subject to Tax. a. Income from active business operations GSBlaw.com 31 Income Tax Treaties 1. Permanent Establishment - Baseline Definition: For the purposes of this Convention, the term “permanent establishment” means a fixed place of business through which the business of an enterprise is wholly or partly carried on. 2. If a U.S. company lacks a permanent establishment in the other treaty country, business profits derived in the treaty country will not be taxed by the treaty country. GSBlaw.com 32 Income Tax Treaties 3. Criteria for Permanent Establishment a. Fixed place of business through which a resident of a treaty partner engages in industrial or commercial activity 1) Facilities a) Place of management b) Branch c) Office i. Simenon v. Comm’r, 44 T.C. 820 (1965) – Home office maintained in U.S. by French author resulted in P.E. under U.S.-France income tax treaty GSBlaw.com 33 Income Tax Treaties d) Factory e) Workshop f) Place of extraction of natural resources g) Building site – depending upon length of project. Required length varies from six months to two years depending upon treaty. 2) Exclusions a) Storage facilities b) Goods to be processed by another enterprise c) Purchasing goods or collecting information d) Activities of a preparatory or auxiliary character GSBlaw.com 34 Income Tax Treaties b. Permanent Establishment by Attribution 1) Degree of authority of agents (i.e., employees are agents of their employer) a) Permanent establishment results if agent has general authority and power to contract i. If agent’s activities are limited to exempted activities no permanent establishment is created b) No permanent establishment if agent is broker or commission agent and independent i. Independent agent is one who is neither an employee nor under the day-to-day control of the principal 2) Handfield v. Commissioner, 23 T.C. 633 (1955) found that U.S. distributor of postcards was filling orders from a stock of merchandise and thereby created a permanent establishment for a Canadian citizen. GSBlaw.com 35 Income Tax Treaties c. Non-fixed permanent establishment 1) Rev. Rul. 56-165, 1956-1 C.B. 849, holds that representatives of a French company who traveled continuously for two years in the United States had a permanent establishment, notwithstanding that the corporate representatives were merely demonstrating and taking orders for machinery. GSBlaw.com 36 GSBlaw.com Joe Willis Nike, Mobility Manager Joe joined Nike as the Americas Mobility Manager just last October. Prior to Nike, Joe was shoring up his Global Mobility experience at Broadcom where he served as the Global Mobility Program Manager and prior to that at Sony Pictures Entertainment as the Sr. Manager of Global Mobility. Joe’s working background also includes the MI Group, Children’s Hospital of Orange County and British Airways. He graduated from the University of California, Los Angeles with a B.S in Applied Geophysics and Space Physics. GSBlaw.com 38 Global Human Resources | Global Mobility Global Assignment Policy Overview Joseph Willis, CRP, GMS December 6, 2011 Global Human Resources | Global Mobility Global Assignment Types • Business Trip • Duration: < 3 Months • Not treated as an expatriate assignment • Short Term Assignment • Duration: 3 – 12 Months • Skill acquisition/personal development OR project assignment with defined end date • Fewer expatriate allowances • Developmental Assignment • Duration: 3 – 24 Months • Skill acquisition/personal development/global experience • Fewer expatriate allowances • Long Term Assignment • > 12 Months • Perform a job/career development/transfer of skills/global experience • Traditional expatriate allowances • Dual Career Assignment • Both spouses are employees on assignment • Some expatriate allowances are shared 40 Global Human Resources | Global Mobility Expatriate Compensation • Balance Sheet Approach • Transferee is kept whole compared to “stay-at-home” income • Minimize impact of changing market conditions in the Host Country, such as exchange rates, tax rates and housing costs • Base Salary • Employee remains on Home Country payroll • Equal to the pay of domestic peers in comparable jobs at home location • Transfer Premium • Compensates for separation from home, relatives, and friends, and the particular difficulties of international services • Currently 12.5% of gross base salary, up to a maximum of US $12,500 • Cost of Living Adjustment (COLA) • Differential to offset cost of goods and services at host location to maintain purchasing power equal to domestic peers • COLA is paid only if cost of goods and services at host location is greater than at home location • COLA updated quarterly on Feb 1, May 1, August 1 and Nov 1 41 Global Human Resources | Global Mobility Expatriate Compensation (continued) • Hardship Allowance • Additional compensation if working under unusually difficult conditions • Currently, 5% - 30% of gross base salary depending on location • Revised annually • Housing Norm Deduction • Employee’s contribution to housing cost via payroll deduction • Equals one-half of comparable housing in Home Country and consists of non-equity mortgage payments and property taxes or rent, plus normal utilities • Hypothetical Tax • Payroll deduction roughly equivalent to “Stay-at-Home” tax withholding • Calculated on annual gross base salary and other factors which affect Stay-at-Home Tax (such as insurance and pension contributions) • Hypo tax is not computed on transferee allowances 42 Global Human Resources | Global Mobility Expatriate Compensation (continued) One-Time Payments • Relocation Allowance • One half of monthly salary • Intended to cover miscellaneous out-of-pocket expenses during relocation, ongoing expenses throughout the term of the assignment and offset incidental costs associated with the move back to the home location. • Paid via Home Country payroll • Spousal/Partner Allowance • Intended for spouse/permanent partner to enhance interests, education or career while away from home • One lump-sum payment at the beginning of the international assignment. • Additional payments may be made if assignment is extended. • Paid via Home Country payroll 43 Global Human Resources | Global Mobility Scope of Services – Home Country • Payroll/Compensation • Auto Loss-on-Sale or Lease Administration Break • Policy Counseling • Intercultural Training • Visa/Work Permits • Language Training • Shipment/Storage of • Immunizations Household Goods • AMEX/Expense • Insurance (Personal Effects Administration and Personal Liability) • Will Preparation • Payroll • SOS/Travel Assistance • Tax Filing/Equalization • Mail Forwarding • Medical Benefits • Personal Long Distance • Property Management Calls • Temporary Housing/Car • Employee Store Shipments Rental 44 Global Human Resources | Global Mobility Scope of Services – Host Country • Policy Counseling • School Search • Visa/Work Permits • Dependent Education Assistance • Temporary Housing • Local Transportation • Home Finding • AMEX/Expense • Language Training Administration • Intercultural Training • Tax Equalization/Services • Personal Long Distance 45 Global Human Resources | Global Mobility Assignment Benefits • Home Leave • One home leave per year, after one year of overseas service for employee and dependents • Up to $1,000 for car rental • Intent of home leave is for employee to travel to home country to maintain business and personal connections • Employee may elect an alternate destination. Reimbursement provided for amount equal to cost of airfare to Home Country. • Rest and Relaxation Leave • For employee and dependents assigned to hardship locations • One R&R trip per year while on assignment • Transferee selects destination • 5 working days provided for R&R • Forfeited if not used during the year and cannot be combined with home leave 46 Global Human Resources | Global Mobility Assignment Benefits (continued) • Relocation Assistance – Expatriation & Repatriation • Dependent Education Assistance • Children are eligible one year prior to the required starting age with a minimum age of 3 years (example: if required school attendance age in the Host Country is 5 years, Nike would begin providing education assistance at age 4) • Education assistance provided for accompanying children through age 18 • Reimbursement provided for the following education expenses: • Tuition and/or registration fees • Cost of school bus or daily public transportation to and from school • Books • Laboratory fees 47 Global Human Resources | Global Mobility Assignment Benefits (continued) • Housing • Temporary housing provided in Home and Host Country, if needed (up to 30 days in each location) • House-hunting trip may be provided, depending on Host Location Policy • Housing allowance is per Host Location Policy • Furniture, appliances, utilities are per Host Location Policy • Transportation • Per Host Location Policy • Some countries provide transferee with a vehicle to drive • Other countries provide a car and driver • Intercultural Training • Assistance with managing cultural adaptation and lifestyle adjustments due to transition • Language Training • Language lessons provided to transferee and eligible dependents to learn the official business language of the Host Country • Healthcare • Global Health Plan – If Home Country coverage is not valid international, employee needs to be moved to a Global Health Plan (Cigna International, Aetna Global, etc.) 48 Global Human Resources | Global Mobility Questions 49 Jennifer Fu Banfield/Mars, Inc. Global Mobility & Immigration Manager Zhiyan “Jennifer” Fu is a global mobility and immigration manager with 8 years of program management experience in several multinational corporations including Nike Inc., Vestas Wind System – Americas and Banfield/Mars, Inc. Her mobility experience covers relocation, corporate policy alignment and process set up, immigration and visas, international tax equalization program and social security tax management for expats and local to local transferees. Jennifer grew up in China. After college with two B.A. degrees and having worked for a couple years at Procter & Gamble, China, she came to the U.S. for graduate school. Jennifer has a Master of International Management degree and GPHR; she has worked in non-profit, governmental and corporate sectors in the U.S. Improve Effectiveness of Global Mobility The case of Mars Inc’s Corporate Mobility Program Banfield Pet Hospital’s Parent Company Mars, Inc. Global Mobility Mission Statement Global mobility in Mars enables business success and provides unique experiences to enhance the lives of associates and their family 2/28/2012 Zhiyan Jennifer Fu, Manager, Immigration Program 53 Mars, Inc. Global Mobility Guiding Principles • As a global business, international mobility is essential for our future senior business leaders to be most effective. • Global mobility policies should be a positive element in helping to ‘attract, retain and motivate’ associates and As a global business, therefore need to be competitive, both internally and externally. international mobility is • Moves should contain a mutual benefit for the business, the associate and their family. Moves will be essential for our future differentiated, based on the business need and associate personal development. Appropriate care and support senior business leaders will be provided. • Associates who are mobile will be recognised and to be most effective. provided with enhanced opportunities to learn, grow and achieve. • Communicate purposes • Clear and timely communication will be provided on all aspects of a move to allow all parties to make an informed decision and to clarify ongoing support. • Support corporate goals • The value of the global mobility programme will be tracked and evaluated to ensure that it delivers business • Expected impact value and long-term leadership development. 2/28/2012 Zhiyan Jennifer Fu, Manager, Immigration Program 54 Global Mobility Framework Higher Career Development Strategic Target associates : Target associates : High Potential associates (as per Top roles identified development action in MDR) Mobility Types: Personal Performance Matrix 5,7,8,9 • ‘Long-Term Assignment’ (3-5 years) Corporate Mobility Types: • ‘Permanent Relocation’ (>5 yrs) ‘Short -Term Assignment’ (3-12 mths) • ‘Commuter’ ‘Long-Term Assignment’(2-3 years) Decision-maker: Decision-maker: • Recruiting President (with recommendation • Recruiting GM (with recommendation from Global Talent Director) from Host/Home P&O) Package: Development Package Cost:Standard package • Enhanced package / support value (Zones 5, 6); Lighter package ( Z7) VALUE Associate-initiated Professional Target associates : Target associates : Associate-initiated moves which meet High Professional (as per MDR) business need for resource at reduced cost Personal Performance Matrix 4, 7 Host Mobility Types: Mobility Types: ‘Permanent Relocation’ ‘Short –Term Assignment’ (3-12 months) Decision-maker: ‘Long-Term Assignment’ (c.2-3 yrs, max. 5) • Recruiting line management ‘Commuter’;’Permanent Relocation’(>5 yrs) Package Cost: Decision-maker: Local terms, some relocation • Recruiting GM (with recommendation from support Host/Home P&O) global mobility Package: Standard package (all Zones) Lower Business value Higher 2/28/2012 Zhiyan Jennifer Fu, Manager, Immigration Program 55 Improving the Selection Process Quality and “Fit”: • Only consider candidates identified through the Mars Management Development Review (MDR) and/or endorsed by Home/Functional Sponsor • Require cross-cultural assessment before the interview • Use competency-based questioning to assess ability to adapt to a different culture • Understand any spouse/partner/family issues which may block or undermine mobility before making final offer 2/28/2012 Zhiyan Jennifer Fu, Manager, Immigration Program 56 Improving the Selection Process Business Sponsor: (Home or Functional Manager) • General Manager, Business Head Level • Only endorses high potential associates (HiPo) or subject-matter experts (HiPro) – challenges other moves! • Holds briefings with associate before assignment (delegates for junior assignees) • Ensures a suitable role after the assignment • Accountability in Sponsor’s annual objectives 2/28/2012 Zhiyan Jennifer Fu, Manager, Immigration Program 57 Repatriation – Roles and Support • Regular ‘Traffic Light’ reports from Global Mobility Team GMT Home People & Organization and line manager • Proactive re-entry planning (particularly in last 6 months) • Management Development Reviews (MDRs) • Returning assignees factored into home budget • Business trip back to Home unit in last 6 months • Ensure re-entry ‘welcome’/debriefing / knowledge transfer global mobility 2/28/2012 Zhiyan Jennifer Fu, Manager, Immigration Program 58 Streamlining Processes and Roles GMT – Strategic • Set strategy and policies • Plan resources, biz cases • Monitor recruit/selection • Exception approvals • Corporate governance • Actively initiate and monitor repatriation HOME – P & O HOST – P & O • Reporting and tracking • Ensure GM/Functional sponsor’s • Vendor management endorsement • Aid selecting right candidate • Initiate assignment • Educate ‘new sponsor’ roles • Track exceptions and report • Provide data to GMT • Arrange induction - external • Ensure expats on MDR agenda • Annual pay/variable pay review • Annual pay/variable pay review • Ensure expats on MDR agenda • Support Home / Functional • Support/Coordinate repat. sponsor to repatriate/re-deploy • Vendor management expats 2/28/2012 Zhiyan Jennifer Fu, Manager, Immigration Program 59 Streamlining Global Service Providers Managed by GMT in the U.S. •Tax: one provider • Relocation & Destination Services: One provider • Immigration: One provider Aligned one contact group Aligned one online tool to collect assignee info. Aligned service cost control and reporting Aligned one location for history 2/28/2012 Banfield Pet PP Template 60 Program Managing Principles 1. Seek executive commitment to the policies/process 2. Flexibility: Documenting guidelines vs. Sticking to policies 3. Clear expectations for assignees: 1. Verbal, written support 2. Specific instructions 3. Centralized exception management 4. HR’s strategic involvement: Consult with Global Mobility Team once an opening is known/prior to discussions with candidates 5. Avoid making promises to associates 6. Challenge ‘lazy resourcing’ 7. Avoid negotiations over the package 8. Support assignees’ re-integration 2/28/2012 Zhiyan Jennifer Fu, Manager, Immigration Program 61 Questions and Discussions 2/28/2012 Zhiyan Jennifer Fu, Manager, Immigration Program 62 Delayne Romson International Expatriate Consulting, Inc. SCRP, SGMS •Learned mobility and immigration in a corporate environment (Apple) •Took that education and moved to a consultant status. Current projects at this time include: −Several Corporate and DSP Provider databases - design, develop and maintain −Consultation on current or new Corporate International Mobility programs - several corporate clients −Industry Consultant/Project Lead for International or Immigration RFP design, execution and program transition −Corporate Mobility Manager for a Corporation managing all policy writing, process design and global movement of all employees, including immigration. Delayne Romson, SCRP, SGMS International Expatriate Consulting, Inc. email@example.com Considered a “local expert” in the New Country or location. Provides a second opinion on housing and other issues Services and service descriptions will vary from country to country. Costs will vary from country to country Always charged for outside of the U.S. Issue: Finding the best DSP in the area you are going to! Preview Trips – (not always provided) ◦ Intake Form - The employee usually fills out this DSP form that notes personal preferences ◦ Benefits list - Employer may note specific package benefits and housing allowance, etc. Final Move – ◦ Authorization to reside in the Country: Employee’s work permit and dependent visas Local Registration – could be tax, could be province ◦ Credit - If Company is not sponsoring housing, car or school services or does not have a program to assist the employee in establishing credit in the new country, perhaps a list of recommended documentation that could be useful from the previous country before move takes place. Immigration – In many countries the DSP can be authorized to perform these services. Home Finding/Home Search - ◦ International – RENTAL housing search - takes EE out, reviews contracts, knows school areas, commute times, etc.(1-5 days). Works with Employer if LTIA contracts need to be signed and funded. Country may not have MLS type services Country/Employer may require DSP separate from Realtor Home Purchase – Company rarely covers home purchase but if they do, very specific country fees are covered. Employee may or may not be connected to a realtor but is on their own. ◦ U.S. – Renter Services charged Home purchase a home no charge to Employer Orientation Services -Overview of the local area based on work or school locations. ◦ International – always charged for services ◦ U.S. – Some form of this could included in rental and n/c for buyer Settling In Services – ◦ Application for all registrations (SSN), utilities, etc. Children's Education Services – ◦ International – Charged for all services School search based on age, special needs, location, transportation, private or public schools. Usually private schools so the children can integrate back into the Home Country system upon return. ◦ U.S. – DSP sometimes includes information in welcome packet Further search that requires applications, language, specific needs are always charged for. Language Services – ◦ International – Usually offered and paid for employee and spouse. Children are case by case. ◦ U.S. – Sometimes offered if English is second language (ESL). Transportation Services – Assistance with setting up auto leasing or car and driver ◦ International – DSP has the connections. Who pays is based on the package. ◦ U.S. - based on travel department set up Driving lessons – Sometimes required/needed! Monthly housing support – hot line for assignees (usually exec) that are in long term housing. Other – Basically anything you can think of that you need hired to have done in the New/Host Location U.S. – DSP services tends to be deemed as “less valuable” to incoming international. Home Sale/Home Purchase services declining. Private School fees – EE pays part if the children were in a private school previously. Cultural Information – is not Cultural Training. U.S. tends to assume foreign national may not need assistance here. Connect for Questions Carol-Ann Simon, Perkins & Co firstname.lastname@example.org, 503-221-7580 Gary P. Tober, Garvey Schubert Barer GTober@gsblaw.com, 503-816-1415 Joseph Willis, Nike Joseph.Willis@nike.com, 503-671-3524 Jennifer Fu, Banfield/Mars, Inc. email@example.com, 503-922-5202 Delayne Romson, International Expatriate Consulting, Inc. firstname.lastname@example.org, 866-417-8293
"Demystifying the Expatriate Assignment Process"