Brand:Research Institute of America
Structuring International Transfers of Executives presents an in-depth and organized discussion of the principal planning issues that the employer and the executive need to address, both from the standpoint of outbound executive (e.g., U.S. expatriates working abroad) and inbound executives (e.g., foreign nationals working in the U.S.).
This Title examines the following critical issues with respect to inbound and outbound executives:
- Who should be the “employer” of the executive?
- What areas should be addressed in the executive's international assignment agreement?
- What issues should the employer consider when it structures the executive's compensation?
- Can the executive participate in U.S. or foreign employee benefit plans?
- What are the U.S. and foreign income tax consequences to the executive? Must the executive pay taxes in two jurisdictions? Is there any Treaty relief?
- What are the U.S. and foreign social security consequences to the executive?
- What are the U.S. and foreign estate and gift tax consequences to the executive?
- What immigration rules apply to the executive? Is it difficult to obtain a visa or work permit to enter a country?
Structuring International Transfers of Executives is designed specifically for corporations and other business entities that contemplate sending executives to work in another country. Its purpose is to provide users with a practical and analytical framework for resolving the myriad of issues related to the transfer of inbound and outbound executives.