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International Remote Working, Checklist for Employers

on January 8th, 2021


Are you ready for increased employee choices and flexibility in the workplace? There is no doubt that we are all living through an exceptional period of time, as a result of the pandemic. We have seen a revolutionary and practically overnight shift from office-based work to  remote home working that became a necessity, as governments […]

Remote working across borders: opportunities and traps for international employers

on January 7th, 2017


The attractions of remote working are obvious:  saving office space and costs for the employer, and commuting costs and time for the employee.  In the UK, figures published by the Office for National Statistics in April 2016 showed remote working at its highest levels ever, at 13.9% and  13.7% of the workforce reported as working […]

Europe and USA – Top tax and social security rates survey: Changes from 2015

on January 1st, 2016


Top rates of income tax & social security contributions – no significant changes After a period of generally increasing top-tax rates across many jurisdictions since 2008, as a response to the economic downturns seen across many countries, very few changes to the rates have been seen between 2015 and 2016.   Figure 1: Top CELIA Alliance […]

Quick survey of expatriate tax regimes in the European Economic Area and Switzerland

on January 1st, 2016


Expatriate tax breaks Some countries offer expatriates tax breaks (a tax relief or advantage) if they meet certain criteria.  Below we look at some of the countries that offer these.  Belgium A special tax regime is available for foreign executives and specialised employees “temporarily” working in Belgium.  “Temporarily” implies that this special tax status is […]

Benelux: What are the formal requirements for an employment contract?

on January 10th, 2015


Netherlands Under Dutch law there are no formal requirements for an employment agreement; it can be entered into in writing or orally. However, for certain provisions (e.g. probation period, non-competition clause, amendment clause or penalty clause) it is necessary to put them in writing. An employer is also obliged to provide the employee with a […]

ECA International events 2012

on January 2nd, 2012


ECA International provides valuable data to employers operating international assignment programmes and have released their events & training programme for the first half of 2012.  These events are being run in various international locations. Resources International Events 2012

New OECD Model Tax Convention – examining the new definition of “employer” in Article 15

on January 4th, 2011


The revised version of the condensed OECD Model brings welcome clarity to the meaning of employer for Article 15 (short term assignment) purposes. The OECD (Organisation for Economic Co-operation and Development) Council approved the 2010 Update to the Model Tax Convention in July 2010. Changes One of the most important parts of the 2010 update […]