Mobile Workforce, Equity Compensation, Trailing Liabilities – Considerations & Approaches Presented by Deloitte
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Mobile Workforce, Equity Compensation, Trailing Liabilities – Considerations & Approaches
Issuers large and small have an increasing population of domestic and global mobile employees, including those with equity awards. While tax and regulatory authorities continue to scrutinize equity awards generally, they have increased focus on taxing equity awards considered partially earned in their jurisdictions. Despite the heightened scrutiny, many companies are still trying to determine practical approaches to compliance due to budget constraints and the administrative burden of identifying and tracking mobile employees.
In this session, Deloitte Tax LLP will lead a discussion on the issues companies face with respect to US domestic and globally mobile equity holders. We will explore relevant technical issues, and provide practical insight into approaches we see companies adopting to balance risk against costs. Key discussion topics will include:
- Introduction to trailing tax liabilities on equity and how your organization may be impacted.
- Types of mobile employees (e.g., assignees/expats, permanent transfers, business travelers). Identifying and tracking the population.
- Tax rules around sourcing of income for mobile employees.
- Employer withholding and reporting obligations.
- Current regulatory landscape.
- Practical approaches to risk and cost management.