International Expatriate Employment Handbook
World Law Group Series Volume 7
More and more multinational companies are deploying key employees around the globe to serve the increasing international business needs of the multinational, its global markets, and its customers. The ability to relocate employees quickly from one location to another, and the ability of those employees to quickly focus on the business objectives of the company once they are relocated, can often determine the success of a new regional operation or an entire global strategy. It is crucial for employers to avoid unexpected barriers or difficulties in the form of employment-related issues.
This enormously valuable handbook is the ideal solution to such problems, both in the anticipation and in the event. With 32 chapters each written by local experts, it provides a practical, country-by-country guide to employee relocation issues among the world¿s most active or fast-developing economies. Each chapter offers a handy reference to relevant issues under each particular country¿s laws regarding employment status, compensation and benefits, related tax issues, and more. With its reliable guidance, both employers and employees can proceed confidently with their cross-border plans and commitments.
The writers of each chapter answer important questions on a wide range of employment issues. Among the many relevant matters covered¿in the same order in each chapter, for easy cross-reference¿are the following:
- types of employment visas and related qualification requirements;
- expenses and time frame for obtaining visas;
- income taxation of foreign nationals;
- employer¿s tax withholding requirements;
- filing and reporting requirements;
- eligibility for employee or retirement benefits;
- continuation of home country benefits;
- wealth, capital, estate or death taxes;
- taxable presence of foreign corporate employers;
- vicarious liability for acts of employees;
- privacy laws relating to employees;
- employment termination provisions under local law;
- enforceability of non-competition and non-solicitation agreements; and
- protection of confidential or trade secret information.
The Handbook has been meticulously produced under the auspices of member firms of the World Law Group, a leading network of 48 independent law firms located in most of the world¿s major commercial centers. A peerless source of information and guidance to employers in expatriate relocation planning, it will greatly help to foresee potential pitfalls and benefit from local advantages, so both employers and expatriate employees will be free to concentrate on the business goals at hand.
Editor’s Preface, List of Contributors, Introduction Argentina Sebastian Rodrigo Australian Mark Green, Braedon Clark Austria BeateWallner, Andreas Tinhofer, Robert Keisler Belgium Olivier Querinjean, Gaël Chuffart Brazil Mihoko Sirley Kimura, Jorge Henrique Amaral Zaninetti, Patricia Medeiros Barboza,Tatiana Ide Canada Maureen Berry, David Veneziano, Grant Ryley McIntyre, Louise Patry,Valérie Gareau, Cédric Couture, Marie-Hélène Dufour China Wan Li, David Cox, Kerry Shen Jette Ronøe, Carsten Pals France David Malcoiffe,Veronique Vincent Germany Dr. Dirk Lorenz, Michael Schmidt, Susanne Lüddecke, Alf Aretz Hong Kong Tim Drew, Poorna Mysoor India Ajay Vohra Ireland Emer Gilvarry, Cormac Brown, Paula Phelan, Melanie Crowley Israel Gil Raveh, Eldad Chamam, Moria Tam-Harshoshanim, Dotan Baruch Italy Alberto Maggi, Silvia Tozzoli Japan Tsuneo Sato Luxembourg Thierry Lesage, François Warken, Alain Goebel Malaysia Ka Im Goh, N. Sivabalah, See Guat Har Mexico Agustin Gutierrez, Juan Carlos de la Vega, Alejandro Luna The Netherlands Annemarie Bakker, Rachida el Johari, Sebastiaan Swaak Norway Cecilie Amdahl,Trond Stang Peru Germán Lora, Franco Muschi Philippines Juan C. Reyes, Jr., Janice G.Ayson, Angelo M. Barcelona, Carmela L. Sacasas, Christian Gerard P. Castillo, Eriz Yao, Susan P.Anonuevo Portugal Manuel P. Barrocas, Susana Morgado, Singapore Gerald Singham, Angelyn Koh South Africa Hennie Bester Spain Andreas Trost, Juan Bonilla Sweden Pontus Bergman Switzerland Philipp Andermatt,Tiziana Marenco Szabó,Tobias Somary Taiwan Chun-yih Cheng,Yuling Hsu United Kingdom Tom Daltry, Paul Cotton United States Andrius R. Kontrimas, Lisa M. Rossmiller, Henry Talavera, Shawn Orma, Jeremy Fudge, Bo Boyd