Our experienced tax professionals, immigration and labor law experts provide holistic support at each stage of your expats’ international assignment in both host and home country
Robust secondment planning to optimise cost, expat satisfaction and regulatory compliance
Realtime monitoring of regulatory updates and upcoming compliances, with flawless execution
Global network of partners and consultants for holistic compliance management in all expat destinations
In-house expertise in global mobility advisory and compliances across different geographies
Cross domain understanding of taxation, immigration, social security and employment laws
Cost effectiveness, proven expertise and technological advancements packaged together for unparalleled support
With us by your side, you have every stage of your expat’s international assignment sorted
Manage expat expectations, HR objectives and corporate compliances with well-structured global mobility policies, processes, agreements and documentations
All host and home country immigration, residence permit and registration requirements taken care of and tracked with in-house MIS, for your organisation, your expat employees and their accompanying families
Plan, structure and execute overseas assignments across various assignment types to achieve your global mobility goals in the most cost effective and compliant manner
Devise and implement well planned secondment structures, incorporating analysis of Social Security Agreements and domestic labor law requirements
For long terms secondments it is recommended that the assignees are seconded to the host entity wherein irrespective of the payroll arrangement the ultimate secondment cost is borne by the host entity and all host specific employer and employee tax, immigration, social security, employment and labour law compliances are duly carried out.
In case new geographies with no host entity are being explored to establish ventures or execute projects, employer of records arrangements may be explored.
If there is an effective social security agreement between home and host country, then a COC may be issued by the home country social security authority that would exempt the expat from contributing towards the social security schemes of the host country, provided he continues to participate in the home social security system
The 183 days rule may not always be correct, it is just like relying on half knowledge which could be more dangerous. As a standard rule, host (or source) country where the assignment is exercised has the first right to tax the assignment income. Due to assignee’s nationality and residency, there may be a situation that he is taxable in the host as well as the home country. In such situation, relief under the bilateral tax treaties may be sought which provides for short stay exemption from taxing the assignment income in the host country, if following conditions are met:
The assignee stays in the host country for 183 days or less during the year
The assignee is remunerated by an employer who is not a resident of the host country (e.g home entity)
Such remuneration is not ultimately borne by employer’s permanent establishment (PE) in the host country (home entity’s PE in the host country)
It may be noted that the aforesaid exemption has limited applicability. If the expats are remunerated in the host country or if the cost is ultimately borne by the host entity, then applying the 183 day rule would go otiose
Potential immigration gaps during an international assignment could include travelling on an incorrect visa type, non-compliance with host specific immigration registrations, delay in applying for visa extensions or overstaying on expired visa. Some countries (for instance Nigeria) has employer’s quota / permit to engage expatriates, at times we have noted gaps at employer’s end in meeting quota compliances.
