Tax Treatment of Employee Mobility and Short-Term Secondments

Introduction : The internationalization of the operations of firms has become common today and one way this manifests itself is through the mobility of personnel from one country to another. International mobility is simply a part of the operations of contemporary businesses. The firm may send its workers from one nation to another for a certain period of time to provide some kind of expertise to other units of the firm in order to manage the projects or expand the business. Such transfers...