Global Mobility

US Tax Reform: Implications for U.S. expatriates

In our series of blogs on U.S. Tax Reform, we have focused on the emerging corporate tax issues for non-U.S. headquartered, multinationals with operations in the U.S. In this article, we consider the potential implications for U.S. Expatriates and companies sending employees on assignment to the U.S.
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Grosse Ungewissheit in den Schweizer Wirtschaftsregionen

Die Schweizer Wirtschaft ist verunsichert. Wir haben die Spitzenvertreter von 10 kantonalen Handels- und Industriekammern nach den grössten Herausforderungen für ihre jeweiligen Wirtschaftsregionen befragt.
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Foreign work assignments as financial risks

Secondments abroad contain financial risks for the home company. A secondment does not exclusively impact the employee and his administrative situation - the activity of the employee has also a direct impact on the taxes and social security of the home company.
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Sending employees abroad – what you need to know

Sending employees abroad might constitute a permanent establishment abroad, i.e. the Swiss entity becomes liable to income tax in the host country.
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