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

2. 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)

3. 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