[0] 3 [Title] Tax issues on the relocation of employees Senior employees of international businesses can expect to spend some part of their working lives outside their home country either on: Secondment to a foreign subsidiary of the parent company. A more permanent transfer to a foreign company within the group. One of the main areas of concern for both employers and employees is the tax effects of relocation and the structuring of the remuneration package. This practice note provides an overview of the main tax issues and other areas of concern to both employer and employee where there is an overseas assignment. [Date] Maintained [Resource type] 
Practice note: overview
P r a c t i c e n o t e : o v e r v i e w
P r a c t i c e n o t e s