International Tax Summaries

 Part One: Mobility Tax 101 [Webinar] April 30, 2019 | 2 PM ET / 8 PM CET

Income tax is often the largest cost item in an international assignment. An accurate determination of hypothetical and gross-up taxes is essential to the design of equitable expatriate compensation packages. 

Tax Returns in the Tax Cuts and Jobs Act Era

The end of March marks the beginning of spring, opening day for Major League Baseball, and the stretch run of the U.S. tax filing season, with the initial deadline (before extensions) of April 15th, 2019 approaching faster than a ballcap caught in a stiff breeze. This marks the first-time taxpayers are submitting tax returns under the Tax Cuts and Jobs Act, which went into effect January 1, 2018.

Has your company ever been surprised by a large tax bill for a mobile employee?

When a company sends an employee on a tax equalized assignment, the company agrees to cover the worldwide incremental tax obligations for that employee due to the assignment. Without proper planning and processes, the total costs for the company, or the timing of the tax payments, can result in some very unpleasant surprises.

Housing in Brazil

As expatriates assigned to Brazil search for rental housing, they’ll soon ask an all too common question we get in the Data department at AIRINC: 

‘What is IPTU and how much does it cost?”

Do you like information on-demand?

Information on-demand allows you to make quicker decisions. With access to country/city reports for education costs, tax implications, transportation information, and assignment location summaries, you have access to key data elements based on our research and on-site experience. Our publications help to:

Shanghai, China as seen during AIRINC's recent cost of living survey. Photo taken by AIRINC surveyor Samuel Pearl Schwartz.

Top Marginal Tax Rate Remains at 45%

The Chinese government enacted amendments to the individual income tax law and implemented them in two phases – October 1, 2018 and January 1, 2019. The changes that went into effect October 1, 2018 amended tax rates and tax brackets, and increased the monthly basic deduction.

Update, January 16, 2019: IRS Recalling 46,000 Workers

As part of the IRS contingency plan for a government shutdown, the treasury department is recalling 46,000 people, roughly half of the IRS workforce. These workers are expected to report for work without pay and without a clear plan from the U.S. government to compensate them with back-pay once the government does reopen.

2018 AIRINC Global Tax Infographic

AIRINC's tax experts have compiled an infographic of the countries that have the most progressive tax structures, the countries with the most regressive tax structures, and the countries with flat tax rate structures. All data was compiled with our international tax tools.