General Principles of Income Taxation

As a Global Mobility professional, it is not your task to map out the tax consequences, but it is your responsibility to make the business aware of the risks that may be triggered by international assignments, including extended business visits.

The harsh reality is that an employee's presence abroad can have both corporate and personal income tax implications. The financial impact  of (unforeseen) tax liabilities, additional costs and non-compliance damages on the company's profitability can be substantial. Add reputational and financial damage as a result of blacklisting to the equation, and the outcome is even more worrying. In other words, the stakes are high.

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In this section of the Navigator, we will take you through several tax-related issues that you should be aware of.