Global Mobility Solutions: The Tax Issues

Global mobility courses are delivered by a consultancy company Director, an expert in taxation, share scheme advice, reward and lecturing. He has developed a specialised share scheme service for small companies and advises FTSE companies on communication. Lecturing covers most aspects of Direct Taxation but his particular interests include employment taxation and transfer pricing; posing an unusual conceptual challenge. Before this, our trainer took the level 7 CIPD Master's qualification and led the Share Schemes team for a portion of his time across 9 years at Henderson.

Before Henderson, our training lead was with Australian Mutual Provident (AMP) and helped set up one of the first Share Incentive Plans (SIP) for large companies in 2001. It was so unusual at the time that the Revenue called to find out how they could encourage more large companies to adopt SIP.

Starting his career in taxation this expert spent 16 years working in three of the “Big Four” accountancy firms. The culmination of such experience saw him land the role of Senior Manager with Deloitte & Touche. Here he worked on issues such as profit-related pay, share schemes, expatriate tax, tax investigations, reward management, US taxation, transfer pricing and corporate tax.

Global mobility training is delivered by a highly knowledgeable trainer with first-hand, high-level, industry experience.

• Global mobility tax courses consider the general tax position for inbound and outbound employees whether long-term or short-term visitors
• Participants cover the specific provisions relating to the treatment of internationally mobile employees and understand the detailed conditions which enable them to apply
• Understand the compliance issues and detailed record-keeping requirements as determined by HMRC, in particular, deciding who has legal responsibility for payroll taxes based on employment relationships
• Consider the specific rules relating to remuneration such as employment-related securities and termination payments
• Understand the interaction between domestic law and Double Tax Treaties to determine the correct global mobility taxation position for each individual
• Global mobility training highlights the non-tax issues required for consideration
• Participants leave with an understanding of the practical implications of computing tax liability where tax equalisation and other global tax policies are implemented

• Global mobility courses consider the double-tax treaties changed by the passing of a multilateral instrument thus introducing significant alterations. Changes include a primary purpose test alongside an expanded definition of permanent establishment. Training considers these changes and the effect of the use of double-tax treaties
• Sessions look at how HMRC and other revenue authorities obtain information on globally mobile individuals and how data is used
• Participants gain a practical insight into the topic and a theoretical analysis of the legislation
• Those attending global mobility training courses are encouraged to ask questions and clarify any issues arising during the presentation
• The course covers all current legislation and practice as well as practical issues arising from global mobility tax issues for payroll and HR teams
• The session wraps up with a case study considering various real-life aspects of the issues considered

• Payroll managers and staff
• Business owners looking to expand overseas or bring in staff from overseas entities
• In-house employment tax team members
• HR experts who need knowledge of tax systems in international secondments

• General practitioners looking to add value to global mobility services provided to larger clients

At Redcliffe Training our global mobility course has been carefully designed to cover all related market schemes with both in and outbound employees whether long or short-term. We cover the technical and practical aspects of working with such staff, including a full analysis of the different legal aspects of each relationship required for consideration in determining the correct tax treatment. Since many treatment aspects rely on a full understanding of the pattern of work, sessions also consider the practical aspects of record keeping and the paperwork needed to satisfy HMRC that the relevant treatment is correct.

Global mobility tax training takes into account the changes in international taxation arising from the BEPS reforms. Sessions also include a detailed technical analysis of a global mobility company in real-life client scenarios.