Virtual Event with Grant Thornton US - Double Tax Treaties: Beyond 183 Days

From: Feb 13, 2025 @ 4:00 PM
To: Feb 13, 2025 @ 5:00 PM

Location: Online

This session explores how double tax treaties can reduce tax liabilities for international employees. We'll examine key factors affecting tax treaty relief beyond the 183-day threshold, helping Global Mobility professionals manage tax risks for mobile workers.

The local time of the event is 16:00 - 17:00 GMT

Why you should attend

A working understanding of tax compliance is essential for every Global Mobility professional regardless of experience. This session addresses the fundamentals from tax residency, criteria to get relief, and what nuances can impact the availability of relief. It aims to empower global mobility professionals of all levels to engage on tax issues for short-term assignments, business travellers, remote workers, or project-based employees, providing a foundation that will support tax risk assessment and decision-making.

Who should attend

All GMPD and Expat Academy members.

If you are not a GMPD member and would like to find out more please contact Hello@mygmpd.com

What will be covered

1. Introduction to Tax Treaties
2. Tax Residency
  1. Domestic Tax Law
  2. The ‘Tie-Breaker Test’
  3. The US ‘Savings Clause’
  4. Nuances and Unique Cases
3. What the Treaty Says About Excluding Taxes
  1. The Treaty Clause
  2. Certain Types of Income – Directors, Educators, Athletes, Airlines
  3. Nuances and Unique Cases
  4. The UN’s Proposal
4. How Is Double Taxation Avoided?
5. What Affects Tax Relief?
  1. Economic Employer
  2. Recharges
  3. Permanent Establishment
6. Then What?
  1. Certain Compliance Obligations

Agenda

Day 1

Double Tax Treaties: Beyond 183 Days
16:00 - 17:00

During this session we’ll look at how double tax treaties apply to internationally mobile employees and their employers to mitigate tax liabilities arising when working overseas. Triggering a tax liability can give rise to a range of individual and employer tax obligations, leading to complexity and tax cost exposure. Very often, there is a focus on the amount of time an employee spends in another country with the magic number, 183 days, seen as the threshold. But there’s a lot more to consider to determine whether tax relief may be available under a tax treaty. In particular, we’ll look at fundamentals from tax residency, criteria to get relief, and what nuances can impact the availability of relief. The session aims to empower Global Mobility professionals to engage on tax issues for short-term assignments, business travellers, remote workers, or project-based employees, providing a foundation that will support tax risk assessment and decision-making.

Testimonials

Expat Academy has proved to be a valuable resource for me and my (one other!) team member - so much so, that each time I've worked in-house I've rejoined expat academy (I first joined them in 2012, I think!) . Although I've worked in the Global Mobility sphere for many years, I always come away with at least one nugget of new information or food for thought at every session I attend, whether that's a 'huddle' session or the conference or colloquium events. It's a really valuable space for me to connect with other Global Mobility leaders too, as I'm the only person responsible for Global Mobility in my business - networking and sharing experiences, I find, helps me to formulate my strategy for my business.

My new hire (to expand my team to 2!) also found it really helpful. She was completely new to global mobility and expat academy sessions have supported her through her learning journey and to understand what this niche area is all about! She's also begun to network with others at her level and so it provides a support network for her too. She's also been able to engage with GMPD as a sister endeavour to Expat Academy and has found the two together to complete the picture for her.

I'd highly recommend membership at whatever stage of your career!

Helen Harfield

I started working with Expat Academy in my role as Head of Global Mobility at Arup when I first came to the UK in 2015. I was amazed by the value of this membership. As well as offering the perfect networking platform and dozens of free training courses the membership gives access to their 'Vault' which contains every kind of policy template, assignment letter etc, ever written which you are free to use, copy and get inspired by. The team working at the Expat Academy have years of experience in different Global Mobility roles. I highly recommend a membership for you and your team.

Mark Derksen

No matter how well you think you have mobility covered someone in the room will have looked at it from an angle that you haven’t – sometimes, just sometimes, that fresh perspective is priceless. You can't ask for more than this. I’ve been to many networking events in my career and the level of sharing in this group is off the chart!

James Watts

It’s always valuable to keep on top of new trends but the networking part where you can share practices is also something I find incredibly useful,

Ariane deWilde

I often referred to the benchmarking tool in the first months of my new role. There is a wealth of knowledge on all Global Mobility topics. When the topic I was researching was not previously discussed I posted a question out to the network. The network responses were very helpful and reassured me I was on the right track. I recommend to all GM professionals to refer to the benchmarking tool when managing first time or complicated queries regarding international mobility.

Lindsay Clark

What a fantastic day! It was really interesting to hear about the challenges that other organisations are currently facing, and also reassuring to know that we are not alone in our struggles. I found the round the world updates really useful and it resonated with me that although we might be in different locations, our struggles are similar!

Kate Low

An ideal opportunity to look externally and gain insight into other organisation's GM agenda. To be able to bring business related challenges to discuss with like-minded people and professional experts is priceless.

Donna Casement

Being able to share best practice with other Global Mobility professionals is key - why re-invent the wheel when it’s already there. Insight into compliance is much appreciated and helpful. Thank you for the opportunity to participate!

Ditte Riis

I found this an incredible reminder of how important culture is and how it can be influenced by DE&I. Overall, I think it’s great that we got to hear about tips that the experts used to help not only implement, but the continuation, and the positive impact of DE&I.

I would love to hear additional things that can be done at little to no cost!

Kaitlin Moore