Global Mobility

Moore Global – Global Mobility Services

International tax rules are not always joined-up, and constantly changing regulation means managing people across multiple countries is never easy.  The importance of global mobility as part of an effective international strategy become clearer during the recent pandemic.  
 
Whatever the challenges or risks you face in navigating complex tax rules and regulations, our Global Mobility Service team will provide you with the best approach to develop your cross-border employee strategy, evaluate and minimize your risks and making sure you have a future-proof international workforce.

Many questions can arise:

• Which payroll will I pay my employee from?
• Is there an obligation to report earnings and withhold tax and social security contributions and in which country?
• Does my employee working abroad qualify as a permanent establishment in that country?
• How do home and host country rules interact? Is there a risk of double taxation?
• How are benefits and pension schemes treated?
• What about employment legislation?

Our services include:

• Cross-border payroll issues
• Modified payroll schemes
• Short-term business visitor issues / visitor tracking and compliance
• International payroll co-coordination through the Moore Global network
• Apportionment of share/share option gains and local reporting and cross-border pension planning
• Social security and national insurance
• Consideration of Reciprocal Agreements and Certificates of Coverage
• Reporting and concessions under domestic legislation

• Tax equalisation / protection
• Employment legislation in international situations
• Assignment policy design
• Assignment letters
• Assignment cost calculations, planning and budgeting
• Social security and national insurance planning
• Avoidance of double payroll withholding

• Completion of tax returns
• Arrival and exit consultations for assignees
• Income tax planning
• Non-resident directors’ advice and compliance
• Tax treaty planning and reporting