1. The 2017 Global HR conference
International Assignments & Business Traveller Update
Andrew Bailey, Head of Global Expatriate Services - BDO LLP
6 February 2017
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2. The 2017 Global HR Conference – 6 February 2017

3. General Developments in the tax world
Moral Debate
Corporate reputation
Power of the consumer
Turning of the tide
Compliance and a shrinking world
Automatic exchange of information/Common Reporting Standards
Accompanying legislation and practice
Newsworthy
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The 2017 Global HR Conference – 6 February 2017

4. General Developments in the tax world
Cost containment
International assignees expensive
Failed assignments/return on investment
Shorter/commuter assignments
Policy adaptation
Overarching policy
Multiple sub-polices
Reducing cost
The 2017 Global HR Conference – 6 February 2017

5. 2016 BDO/santa fe global mobility survey
Key Trends
Net growth in assignment over next 12 months
+30%
+22%
+21%
+13%
+10%
+3%
+2%
Strategic long-term assignments
Short-term business travellers
Short-term assignments
One-way relocations (company initiated)
One-way relocations (employee initiated)
Graduate programmes
Commuter assignments
Developmental long-term assignments
-1%
The 2017 Global HR Conference – 6 February 2017

6. Most frequent sending and receiving countries
Countries sending to (% most common)
Countries sending from (% most common)
USA 16%
USA 17%
China 12%
UK 13%
UK 7%
China 6%
Singapore 6%
France 6%
France 4%
Australia 5%
Germany 4%
Germany 5%
UAE 4%
India 3%
Hong Kong 4%
Australia 3%
China and India continue to be most challenging destinations
China – 13% (previously #1)
India – 7% (previously #2)
Brazil – 5% (previously #4)
USA – 5% (previously #5)
Russia – 4% (previously #3)
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The 2017 Global HR Conference – 6 February 2017

7. business travellers Treaty exemption BEPS Action Plans 183 day myth
Other conditions – employer & who bears the cost?
BEPS Action Plans
Action Point 7 – Preventing the artificial avoidance of permanent establishment status
Action Points 8-10 & 13 – Aligning transfer pricing outcomes with value creation
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Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
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The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the ‘slide master’. Care should be taken to keep text within the boundary of the bottom margin. Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click ‘Insert’ from the PowerPoint ribbon. From the Text tab, click on ‘Header and Footer’, a dialogue box will open.
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The 2017 Global HR Conference – 6 February 2017

8. The 2017 Global HR Conference – 6 February 2017

9. The 2017 Global HR Conference – 6 February 2017

10. The 2017 Global HR Conference – 6 February 2017

11. Source https://www.gov.uk/hmrc-internal-manuals/paye-manual/paye82000
The 2017 Global HR Conference – 6 February 2017

12. business travellers Short Term Business Travellers Data Collection
Major topic
Treaty rules
Treaty and withholding interaction
Tracking
Data Collection
Biggest challenge?
Bringing it all together – new technology tools e.g. BDO QuickTrip – launching today
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This slide exists as a ‘slide master’. Text is entered directly into the prompt boxes provided when a new ‘Title and Content’ slide is inserted from the slide layout options. The ‘slide master’ also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select ‘Increase List Level’ on the ‘Paragraph’ ribbon tab. To return to the previous level, select ‘Decrease List Level’ on the ‘Paragraph’ ribbon tab.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the ‘slide master’. Care should be taken to keep text within the boundary of the bottom margin. Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click ‘Insert’ from the PowerPoint ribbon. From the Text tab, click on ‘Header and Footer’, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the ‘Footer’ area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.
The 2017 Global HR Conference – 6 February 2017

13. The 2017 Global HR Conference – 6 February 2017

14. Global Mobility vs Travel Manager Compliance means different things
Immigration Compliance
Are they travelling on the correct visa ?
Booking Tool Compliance
Are they using the company provided tool?
Taxation Compliance
How many days have they spent in the UK ?
Supplier Compliance
Are they booking Marriott when they should be booking Hilton ?
Duty of Care
Where are they and how can I find them ?
Duty of Care
Where are they and how can I find them
The 2017 Global HR Conference – 6 February 2017
The 2017 Global HR Conference – 6 February 2017

15. business travellers - SUMMARY
Business travellers can give rise to individual liabilities, withholding implications for the entity and compliance obligations for both individual and the business
Business travellers are a significant risk in the creation of a Permanent Establishment
Significant set-up maintenance costs and ongoing taxation obligations
What they do in that country could now drive a Corporation Tax Liability.
It’s no longer only about a personal income tax gross up or withholding liability.
Finance and Legal will be much more involved in who is where – and what they are doing – from where do they get the data?
Do you have the data to supply ?
Immigration and Revenue authorities are sharing information much more frequently to match purpose of work with Visa status
+100 Countries have signed up to AEOI principles
Revenue and Immigration authorities will/do require an ‘adequate process’ for monitoring and recording business travel
IN SHORT - YOU CAN’T IGNORE BUSINESS TRAVELLERS - THE TAX IMPLICATIONS ARE GROWING
Text slide with title and body text (Slide layout option: Title and Content)
This slide exists as a ‘slide master’. Text is entered directly into the prompt boxes provided when a new ‘Title and Content’ slide is inserted from the slide layout options. The ‘slide master’ also includes the correctly sized and positioned BDO logotype and other graphic elements.
All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.
Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red.
To advance to each level from the previous one, select ‘Increase List Level’ on the ‘Paragraph’ ribbon tab. To return to the previous level, select ‘Decrease List Level’ on the ‘Paragraph’ ribbon tab.
The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the ‘slide master’. Care should be taken to keep text within the boundary of the bottom margin. Start a new page if necessary.
Note: The presentation footer includes the Client name, event details and the Presentation title. You can change these details.
To make a change to the footer details, click ‘Insert’ from the PowerPoint ribbon. From the Text tab, click on ‘Header and Footer’, a dialogue box will open.
To change the Footer text, simply overtype the sample text that appears in the ‘Footer’ area of the dialogue box. The details will be updated on all presentation slides that include the footer text. It is not necessary to change any of the other options on this panel.
The 2017 Global HR Conference – 6 February 2017

16. ABOUT BDO International
We would also like to highlight:
As one of the world’s largest accountancy networks, we offer the full range of service offerings you would expect of a firm of our calibre and quality
We operate in areas that are important to you now and in areas where you will want to be in the future
Ours is not an alliance of disparate independent firms, but a single network of member firms all bound by the same dedication to client service.
Our international figures include exclusive alliances of BDO Member Firms.
The 2017 Global HR Conference – 6 February 2017

17. BIOGRAPHY Andrew Bailey Head of Global Expatriate Services
Direct: +44 (0)
Mobile: +44(0)
Sector expertise
Head of Global Expatriate Services and National Head of Human Capital Services responsible for BDO LLP's Human Capital offering encompassing expatriate tax, reward & performance and employment tax - how to get the best return from investment in & interaction with employees. I specialise in expatriate tax, providing guidance to employers and employees either moving to or from the UK, together with worldwide international coordination of expatriate programmes. Over 30 years experience in this area.
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The 2017 Global HR Conference – 6 February 2017