Introduction  

Jonathan Reuvid

Part 1  Developing employment strategy    

1.1       Developing your cross-border strategy          

Stephen Asher, Frank Hirth plc

Cultural differences; The rise of the mini-multinationals; Employee secondment; Evaluating your organization’s ability to manage cross-border employees

1.2       Secondment issues for the employer 

Stephen Asher, Frank Hirth plc

Suitability of the employee; Preparation of an employee for secondment; Immigration; Evaluating your organization’s ability to manage cross-border employees

1.3       Operational challenges           

Stephen Asher, Frank Hirth plc

Management structure; In-house resources; External resources; Organizational structure; Corporate tax issues; Anticipating barriers to implementation; Linking corporate strategy to cross-border employment objectives

1.4       Operational objectives           

Stephen Asher, Frank Hirth plc

Operational design; Building a process; Analysing and evaluating the process; Capacity and capacity utilization; Throughput time; Quality; Sample problems

1.5       Expatriate policy evaluation checklist           

Donald C Dowling, Jr, White & Case LLP

Expatriate programme structure; Expatriate dependants; Foreign assignment logistics; Legal compliance; Expatriate compensation and benefits offerings; Expatriate tax, social security and pension; Repatriation; Internal and external resources in a typical assignment life cycle

Part 2  Tax and social security        

2.1       Tax and social security information requirements     

Stephen Asher, Frank Hirth plc

Tax status of an individual; Incorporation of an organization; Secondment terms and conditions; Tax legislation and regulations of the host and home countries; Official documentation; Pension; Legislative bodies; Government and legislative reporting requirements; Non-government reporting requirements; Accounting and international reporting

2.2       Managing tax and social security information           

Stephen Asher, Frank Hirth plc

Organizing information; Safety and security of information

2.3       Communication and monitoring of tax and social security information       

Stephen Asher, Frank Hirth plc

Language and written communication; International payroll delivery; Monitoring tax and social security administration

2.4       Appraisal checklist for international employment strategy and administration         

Stephen Asher, Frank Hirth plc

Strategy; Taxation and social security administration; Compensation, benefit and expatriate support; Communication; Reporting capability and data integrity; Technology; Service quality

Part 3  Compensation, benefit and expatriate support     

3.1       Compensation, benefit and support design   

Stephen Asher, Frank Hirth plc

Adverse tax regulations and higher effective tax rates

3.2       Remuneration strategy formulation and design         

Natarajan Sundar, Orgdesign Limited

Overview; Remuneration strategy; Formulating remuneration strategy; Remuneration structure; Remuneration design

3.3       Compensation and benefit problem areas      

Stephen Asher, Frank Hirth plc

Exchange rate conversions and fluctuations and cost-of-living differentials; Shortfall in pension benefit entitlement; Timing of cross-border taxation of equity-based and deferred compensation; Think list for developing an international compensation and benefit policy

3.4       Background information for compensation and benefit management          

Stephen Asher, Frank Hirth plc

Abroad; Average number of days in the UK; Domicile; Double taxation; Foreign emoluments; Full time; Longer-term visitor; Offshore; Ordinary residence and ordinarily resident; Remain; Remittance basis; Residence and resident; Short-term visitor; Split year treatment; Tax equalization; Key forms; Useful guides

3.5       Outline of PAYE and secondments to the UK         

Stephen Asher, Frank Hirth plc

Tax presence in UK; Where an overseas employer pays the employee; Double taxation

3.6       Outline of PAYE and secondments from the UK    

Stephen Asher, Frank Hirth plc

When an overseas revenue authority requires deduction of foreign tax; Net of foreign tax credit relief

3.7       Outline of income tax framework      

Stephen Asher, Frank Hirth plc

Income tax treatment; Tax equalization and modified PAYE; Taxation of earnings for persons coming to or leaving the UK part-way through the tax year; Place where duties are performed; Taxation of earnings from sources abroad; Taxation of expenses; Taxation relief and allowances

3.8       Residence and ordinary residence – tax consequences         

Stephen Asher, Frank Hirth plc

Coming to the UK; Leaving the UK

3.9       Outline of National Insurance contributions framework       

Stephen Asher, Frank Hirth plc

Class 1 NICs; Class 1A NICs; Class 2 and Class 3 voluntary NICs; Resident, ordinarily resident and present

Part 4  Immigration and employment law  

4.1       Obtaining UK work authorization     

Alex Paterson and Owen Davies, Fragomen LLP

Introduction; Is work authorization always required?

4.2       Obtaining work authorization: the UK points-based system 

Alex Paterson and Owen Davies, Fragomen LLP

Tier 2 of PBS; What if I get it wrong?; What can I do to make my life easier?; Notes

4.3       Digest of employment law     

Jonathan Exten-Wright and Paul Thompson, DLA Piper UK LLP

Key legal features of an international contract of employment; Considerations applying to short- and long-term expatriate appointments; Extending or termin
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