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Latest Developments

Australia – Increased focus on ESS reporting for foreign providers and clarification of sourcing for cross-border employees
Mar 01,2014

Deloitte previously issued Global Rewards Updates relating to Australian employee share scheme (ESS) reporting in June 2010 and June 2012. This update is intended to provide further clarification surrounding the Australian Taxation Office’s (ATO) increased focus in this area.

New OECD commentary inspires Belgian authorities to scrutinize short term assignees and frequent travelers
Sep 01,2010

The Organisation for Economic Cooperation and Development (OECD) has amended the Model Tax Convention's Commentary regarding the allocation of taxing rights for short term assignments. The content and background of this revised commentary was discussed in the HC Alert of 5 July 2010. For more details, download the full document.

Articles

Equity Income Sourcing and Compliance Issues for Mobile US and Non-US Employees
Aug 30,2017

This paper provides an overview of some of the tax and legal considerations that companies should consider when dealing with the mobile employee equity dilemma. It is intended to be a helpful guide to understanding the key issues and provide information on steps to take to begin tracking equity awards and sourcing equity income appropriately.

Taking a Look at Modern Mobility Metrics
Mar 16,2021
Emily Cervino, Fidelity Stock Plan Services

Emily Cervino of Fidelity Stock Plan Services discusses new findings on how the pandemic and shelter-in-place orders have changed the landscape when it comes to mobile employees and offers a few other fun facts about mobility compliance.

Global Mobility: A Deeper Dive into COVID-19 Impacts
Aug 06,2020
Jennifer Namazi

A further look into some of the Global mobility situations resulting from COVID-19 and what companies should be doing about them. Bonus: A preview into our new and improved Equity Expert podcast series.

New COVID-19 Related Mobility Situations
Aug 04,2020
Marlene Zobayan, Rutlen Associates

Marlene Zobayan of Rutlen Associates explores three global mobility situations arising from the COVID-19 pandemic.

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Sample Documents

Sample Mobile Employee Tax Withholding Worksheet
May 06,2011

This is a sample of a worksheet used to calculate the income allocation and tax withholding rate for an employee whose income is split between the U.S. and the UK. It is based on this particular company's own risk assessment and particular circumstances and may not be applicable to other company mobility scenarios.

Webcasts

Build Your Mobility Tax Compliance Program
Mar 13,2019

Get a Handle on Mobility Tax Compliance!

Mobility & Equity - The Deep Dive
May 23,2018

Focus on the growing definition of mobility and more complex global tax issues

Employee Mobility: We've Heard All the Rules, But What Are People Actually Doing?
Apr 22,2014

Real world solutions and practical approaches for addressing mobility issues.

Podcasts

Surveys & Studies

NASPP Quick Survey: Globally Mobile Employees
Feb 15,2013

This is an informal survey of practices in administering equity for employees who are globally mobile.

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The National Association of Stock Plan Professionals is the largest and oldest professional association for the stock and executive compensation community, with over two decades of leadership providing expert resources, education and other benefits for our more than 6,000 members across 32 affiliated chapters.

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