Tax Equalization Program Employer neutralizes assignees’ tax liability That is, assignees’ tax liability = their home tax liability, during the foreign assignment

Practical Check List  Corporate objectives (e.g. ease mobility, competitive package, etc.)  Assignment plans (long/short term)  Assignee population (level & number of staff involved)  Assignment locations (high/low tax country)  Tax cost to employer (tax subsidies, admin, tax service cost)  Company budget (work with finance dept, where appropriate)

Practical Check List  Written policy (seek assistance, where necessary)  Administration procedures (design & document processes)  Staff communication (preferably face-to-face)  Staff consent (preferably written) On-going administration responsibilities (appoint appropriate administrator, define administrator & assignees’ roles) OTHERS