The movement of people across international borders creates a range of issues and challenges for the individuals involved, not the least of these is taxation. Many individuals do not plan to become expatriates - it is in many cases an accidental situation that they find themselves in. Unfortunately many individuals do not plan ahead and as a result, expose themselves to a taxation minefield!
The taxation issues that arise when individuals work or live outside their home country or change home countries can be varied. Accordingly, one of the biggest challenges is identifying the issues that may arise with international travel and work, and plan for the contingencies that may then occur.
The issues for inbound and outbound expatriates differ significantly and advisers who are able to identify the issues faced by each of these individuals are able to assist their clients in consciously preparing for and dealing with the challenges they will face.
These materials use real world examples to highlight the issues and apply the principles addressed.