International HR Adviser Summer 2017 by International HR Adviser

SUMMER 2017

ISSUE 70

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International HR Adviser The Leading Magazine For International HR Professionals Worldwide

FEATURES INCLUDE: Moving The CEO – How To Relocate The Most Senior Executives Successfully • Taxing Issues: Assignee Tax Myths Keeping The Mobile Workforce Safe In Our Turbulent Times • The Benefits Of Remote Global HR Services Global Mobility Function – Should Companies Invest A Little To Save A Lot? • Thriving Abroad: Driving Assignee Engagement The RES Forum Annual Report 2017: Organisational Development And Talent Management - The Ingredients For Corporate Success? International HR Strategy: Global Workforce – Digital Innovation In Mobility • The Data Analytics Journey 2017 Global Mobility Survey – What Do Business Leaders And Mobility Professionals Have In Common? Global Taxation Update ADVISORY PANEL FOR THIS ISSUE:

CONTENTS

In This Issue 2 6 8 10 13

International HR Strategy: Global Workforce – Digital Innovation In Mobility Kevin Frewin & Pichaya Jagger, Deloitte LLP

Moving The CEO – How To Relocate The Most Senior Executives Successfully Max Newbigging, Head of Global Mobility, Old Mutual

Customs Requirements Across The Globe: Simple Steps To Get It Right Tim Daniells, DT Moving

Global Taxation Update: Recent Tax Updates From Around The World Andrew Bailey, BDO LLP

Taxing Issues: Assignee Tax Myths Andrew Bailey, BDO LLP

The Data Analytics Journey

Keeping The Mobile Workforce Safe In Our Turbulent Times

Vicki Marsh, Equus Software

International SOS

Thriving Abroad: Driving Assignee Engagement Louise Wiles, Thriving Abroad

2017 Global Mobility Survey – What Do Business Leaders And Mobility Professionals Have In Common? Santa Fe Relocation Services

26 28 30 34

Global Mobility Function – Should Companies Invest A Little To Save A Lot? Holly Maria Creed, Global Mobility Manager, DXC Technology

Inclusive Leadership Snéha Khilay, Blue Tulip

The Benefits Of Remote Global HR Services Gabrielle Ramsay-Smith, Atrium HR Consulting

The RES Forum Annual Report 2017: Organisational Development And Talent Management – The Ingredients For Corporate Success? Professor Michael F. Dickmann, Cranfield University School of Management & Heather Hughes, The RES Forum

38 39

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INTERNATIONAL HR ADVISER SUMMER

Global Workforce: Digital Innovation in Mobility Global Mobility functions will come under increasing pressure to consider the impact of digital transformation. This pressure will come from within the organisation, from the employees and from the external environment. The traditional workforce has been influenced by rapid changes in digital market trends, advancements in technology, connectivity, plus new attitudes to work and careers from the connected workforce generation. International tax landscapes have also undergone various major developments, notably Base Erosion and Profit Shifting (BEPS) and digital transformation of tax authorities (e.g. HMRC’s Making Tax Digital project), to meet the demands of the digital age. Several trends, including automation, the growth of the gig economy, a greater demand for flexible working, and the proliferation of disruptive technology, are transforming business models and radically changing the workplace and how work is done (Figure 1). This article will explore the hypothesis that Global Mobility functions are faced with a new set of emergent demands to help their organisation remain competitive. They are being asked to be more AGILE, USER-CENTRED, DIGITAL, EVIDENCEBASED and SIMPLE. In other words, they are expected to be as nimble in their operations as digital Start-Ups. This article will also look at new tools and trends for Global Mobility functions to react to these changes and adapt to the digital revolution.

The Changing Role Of The Global Mobility Function

Global Mobility functions are undergoing rapid and profound change. Once viewed as a transactional function that delivered international assignment services to globally mobile employees, Global Mobility professionals over the last few years have moved into the role of ‘Trusted Advisor’ or ‘Strategic Partner’ to the business. However, they are now being asked to help lead the digital transformation that is re-shaping organisations worldwide. Deloitte’s 2017 Human Capital trends survey results suggests that challenges and change for organisations will be most notable in three main areas: • Digital Workforce: Mobility functions will

need to respond to a global workforce infused with “digital DNA” and promote mobility frameworks that facilitate new network-based structures • Digital Workplace: Mobility functions must adapt to a working environment that enables productivity and uses innovative technologies and engaging communication tools to promote engagement, enhance collaboration, wellness, and a sense of purpose • Digital Mobility: Organisations will challenge the Global Mobility function

to operate in a digital way, use digital tools and apps to deliver solutions, and continuously experiment and innovate. This shift is happening rapidly, and Global Mobility leaders are now being pushed to take on a rapidly changing role to help drive the digitisation of their organisation and function. In this context, Global Mobility professionals are expected to play multiple roles to meet the expectations of the changing workforce and business leaders.

Figure 1: Forces disrupting global workforce

Figure 2: The different roles of a global mobility function

INTERNATIONAL HR STRATEGY While some of these roles are evergreen, some are new and emerging (Figure 2). These market forces are shaping a change in the way Global Mobility professionals are now being expected to think - like start-up entrepreneurs – common trends include becoming more agile in the way that they approach design and deployment, and to truly bring the employee experience and talent to the centre of everything that is done. The net effect is that organisations are looking for Global Mobility outputs to have a truly significant multiplier effect on their programmes, policies and frameworks. They are expected to fully understand and embrace new, emerging technologies to make a bigger impact where it matters.

New Tools And Trends At Your Disposal

The Global Mobility professionals’ traditional roles and responsibilities are not going away. Therefore Global Mobility functions today are under pressure to fully understand and embrace new changes and their emerging roles by redesigning talent practices, experimenting with digital, and by building a compelling assignee experience. There are a wide range of new tools and trends that have emerged in recent years which many organisations have yet to consider (Figure 3). Various tools and workforce models are available to organisations to make employees lives easier and companies more efficient. We will focus on four areas that will likely have the most impact on Global Mobility in the short-term future: Robotic Process Automation (RPA); Next-Generation Workplace Tools; Cognitive Technologies and Artificial Intelligence (AI), and the Gig Economy and Crowdsourcing.

Robotic Process Automation (RPA)

Arguably the most prevalent and accessible disruptive technology, robotics, can provide new opportunities to reduce costs, improve productivity and retain talent.

Robotics can help mobility functions re-skill their workforce, and prepare staff for working alongside robots and automation software. Embracing this new way of thinking required by technology will be a key asset for Mobility functions in the future. Mobility functions are experiencing initial success where RPA is embraced to take small steps, such as replacing tasks that are repetitive (e.g. organising data, copying and pasting information from private or public data sources, and sending routine emails to multiple stakeholders). Automation software, for a relatively small investment, can mimic administrative tasks that a human would typically undertake, allowing their time in turn to be re-purposed to high value tasks for the benefit of the Mobility Function. Interest and activity in RPA is growing, and this technology is already being used in mobility functions to speed up administrative / transactional processes. It will be important for teams to give their workers the opportunity to learn and upskill – this will help leaders manage the impact of RPA on employment and ensure teams have the skills, as the use of technology increases. Adopting RPA and gradually embedding these techniques within existing processes, will allow Global Mobility teams to focus on lowering costs and improve operational efficiency, by creating a more nimble and effective function.

The Gig Economy And Crowdsourcing

The increasing use of contingent freelance workers alongside the rise of the robots and smart machines, is also having a significant contribution to the changing the landscape of the corporate workforce. Under the gig economy model, workers are not permanent employees of the company but instead have chosen to accept individual jobs or shifts when they are offered. The UK office for National Statistics recently forecasted that around 8 million people could be actively engaged in Britain’s gig economy by 2020.

Figure 3: Digital Innovation - New tools and trends at your disposal

The popularity of the gig workforce is growing, largely due to the growing millennial population, a greater acceptance of technology, advanced network infrastructures combined with an increasing demand from organisations for a more fluid talent pool. For business, this flexibility offers a platform for greater agility which will promote innovation and minimise costs. As technology continues to disrupt business models across every sector at an unprecedented rate, businesses are increasingly likely to establish a more dynamic and reactive workforce to draw upon. In addition to the gig workforce, crowdsourcing is gaining great momentum in the global mobility arena. Also known as silent offshoring, microwork, the human cloud, or workforce-on-demand, crowdsourcing is an evolution of shared services and outsourcing models. Crowdsourcing can contribute to creating a more flexible agile practice and helps adjust and respond to the needs of its future workforce. Crowdsourcing is part of an ecosystem offering access to vast, highly skilled, cheap labour and methods that look set to play a fundamental role in the future of the Global Mobility practice. Enterprise crowdsourcing provides a flexible workforce available on demand and the ability to engage the best talent (outside of your building), skills and specific expertise often in near real time. We are actively exploring the potential of crowdsourcing by supporting businesses through a range of enterprise-scale platforms across a number of business domains to reach broader crowds. Examples include; gather global location insights (hot mobility trends), Global Mobility technology development (rapid prototype development), technology and data science (global talent sourcing and matching) and independent survey’s using the Crowd to capture either feedback or data from a geographically dispersed workforce on items such as real time COLA or housing data, campus or city insights – these themes are not ground-breaking, but the method used to gather data and build technology is, reducing traditional time-frames to complete these activities from months to days.

Next-Generation Workplace Tools

The next-generation of workplace tools offer employers and teams an exciting future to make a positive impact on the workforce in areas such as collaboration, training and learning. Establishing a connected workforce that is better connected through technology, will also offer business leaders the opportunity to provide a better experience to their teams (and assignees). Data gathered from the next-generation workplace tools will prompt organisations to think about how they value people and subsequently make better decisions about their global workforce.

INTERNATIONAL HR ADVISER SUMMER

Employees can video conference, access the latest information, share the same documents or workspace from a device and location of their choice. Core office technologies such as word processing platforms, email or telephone, are evolving to provide additional scope for connected and collaborative working. The workspace of the future will therefore not be reliant on costly tele-conferencing arrangements – users can connect themselves, external organisations in a matter of seconds. Today’s “digital learning” platforms mean that staff do not necessarily need to leave the office to attend a training course, producing videos with curated content is far simpler and cheaper to produce than in recent years; which employees can consume at their convenience, on a device of their choosing.

The increasing use of contingent freelance workers alongside the rise of the robots and smart machines, is changing the landscape of the corporate workforce Most importantly, new digital learning means organisations can make the hard stuff in life, fun. Augmented Reality (AR) and Virtual Reality (VR) coupled with Gamification techniques being used right now, which create fascinating new possibilities in the collaborative learning and knowledge sharing space. For example, these techniques are already being used to transform the employee on-boarding experience into the organisation, the opportunity to virtually meet and collaborate with colleagues in other countries, and also virtually immerse themselves into new cities prior to making a decision on moving.

Cognitive Technologies and Artificial Intelligence (AI)

Deloitte’s 2017 Human Capital Trends Survey reveals that most organisations are in the middle of this fundamental shift to leverage the power of cognitive technologies, AI and automation. While 41% of companies in the survey have already adopted cognitive technologies within their workforce, only 17% are ready to manage a workforce of Co-bots - people, robots and AI working side by side. Advancements in cognitive technologies, artificial intelligence, and data analytics, are helping organisations go beyond traditional ways of managing a global workforce by using smart machines to detect, predict, and prevent risks in moving people around the globe. Autonomic computing combines automation and cognitive technologies to make systems self-managingand potentially self-defending against risks. What forces are driving this trend? A massive growth in the volume of data available to organisations, the emergence of new and advanced artificial intelligence (AI)based algorithms and an expanding pool of data science talent. Deloitte are exploring this working on various initiatives including leveraging cognitive technologies to improve and train existing tax research and global mobility deployment tools which are complex and difficult to analyse and obtain meaningful data. The combination of Artificial Intelligence and automated mobility advisers provide an attractive option for the future, however, this must be balanced with the often understated complexity of implementing cognitive solutions and the importance of managing the human backlash against automated decision making.

technology available today and consider how this can augment their human workforce. As the business environment pace of change accelerates, it is no longer the strongest businesses that survive and thrive – but rather the ones that adapt. Above all, digital innovation needs to be at the core of companies’ business models. One of the biggest challenges for Global Mobility will be how to bring Innovation closer to the core of their function, disrupt their own 'business as usual', and spot moments to adopt, adapt and embrace digital themes at the earliest opportunity.

KEVIN FREWIN

Director, Global Workforce Kevin leads on Innovation within Deloitte’s Global Workforce practice in the UK and across EMEA where he assists companies with the application of Innovation and Disruptive Technology to transform their Global Workforce programmes. He also works with Deloitte’s evolving eco-system of Alliance Partners and Tech Entrepreneurs whilst developing the Clients & Markets strategy in this space. Kevin can be contacted at kfrewin@deloitte.co.uk or +44 (0) 2070071088.

Summary

Workers themselves recognise the power of new technologies and the vast majority are keen for the businesses they work for to take advantage of them. Organisations are less sure about how to harness the power of the advanced technologies. However, Global Mobility functions will undoubtedly face increased pressure to change the way they work from today. Digital innovation and disruptive technologies are becoming more intrinsic than ever to a business ecosystem and service delivery. Successful businesses in the future will need to be bold and embrace additional skills, including digital know-how, digital creativity, entrepreneurship and complex problem solving. The advent of disruptive technology is here today and is already responsible for the upheaval of long standing business models and established companies; studies show similar transformations are taking place in all areas of business. Jobs will be disrupted and re-invented by digital innovation, the challenge for Global Mobility functions will be to evaluate the

PICHAYA JAGGER

Manager, Japanese Human Capital Pichaya is an experienced Consultant (Manager) with over eight years’ experience working within Deloitte’s Global Employer Services Japanese Human Capital practice. She has extensive experience of working with multinational companies, typically advising on expatriate tax, mobility compensation management, and digital innovation. She is a Global Employer Services UK lead for crowdsourcing and has broad experience across the international assignees compensation, taxation and payroll arena. Pichaya can be contacted at pjagger@deloitte.co.uk or +44 (0)20 70074966.

INTERNATIONAL HR ADVISER SUMMER

Moving The CEO – How To Relocate The Most Senior Executives Successfully I can remember being called to the Global Head of HR’s office to discuss a confidential project and being advised I had been given the task of relocating the organisations new CEO. My initial reaction was excitement at being trusted with such a prestigious project. However, I was also thinking to myself, this is very high risk for me personally if anything goes wrong! Moving the most senior executives puts the global mobility team in the spotlight. Everybody involved in the transfer process has to deliver their respective tasks as effectively as possible and there is no margin for error. Ensuring a positive transfer experience is critical. Every detail, no matter how big or small has to be carefully thought through and managed. You have to be organised, responsive and agile, take ownership for tasks, and find solutions to any challenges that arise. Most importantly, you have to develop quality relationships that build trust and give the senior executive and their family confidence they are in safe hands. This article highlights some of the key learnings from my experience relocating the CEO and other senior executives and may provide some useful insights to anyone else facing similar high profile moves.

The Senior Executive Mind-Set

Before I started to move C-suite executives I remember thinking it would be a fairly similar undertaking to that of a regular transfer. However, I quickly discovered that although they require the same logistical support, you have to go about delivering that support in a different way. I have now had the opportunity to move a number of senior executives and I have observed that many share very similar qualities and characteristics. They have not made it to the top by accident. Their brains work that little bit quicker, they are incredibly driven, self-motivated, highly competent, exceptionally hard working, know exactly what they want, and are very effective strategic thinkers, always thinking several steps ahead. They also have an amazing

ability to absorb and retain information, determine what information is useful to them and what can be discarded. I have also observed that if you present them with information on a particular subject whereby the solution could be open to interpretation (for example, international taxation), they often want a second opinion. Don’t be offended if they do. This is just their way of gathering as much information as possible to help them determine if they are following the best course of action or if there is a more effective approach to reach their desired outcome. They usually end up going with the initial advice you provided but they like to double check. Don’t be a ‘yes’ person and agree with everything they say. They like to deal with someone who has their own views, opinions and can provide valuable insights to help them make good decisions. Although they may be more senior than you, you have more expertise in mobility so don’t be afraid to share with them when it adds value. I recently helped a transferee save money on their house purchase sharing my knowledge and understanding of the nuances of the host location purchase process, and adopting a different negotiation strategy. If you want the relocation process to go well you have to invest significantly more time and effort into the process and have excellent attention to detail. This is not because all senior executives are high maintenance individuals that make unreasonable demands. In most cases quite the contrary is true. The reality is, given their responsibilities and net worth, their lives are more complex. The consequences of getting anything wrong can have a much bigger impact. On this basis, one of my top tips would be to plan the tax and wealth management aspects of their move very carefully. Individuals who operate at this level will keep you on your toes, but don’t be phased by it, just be prepared, with good planning and organisation.

Building Trust & Credibility

Creating a positive first impression with the senior executive and their family is crucial when it comes to building their trust and confidence in your abilities. Prior to the first interaction, be prepared, be organised and make sure you

have done your homework. Understanding their specific situation so you can anticipate questions and provide solutions from the very first meeting is another top tip. Responding quickly to any follow up questions raised during the initial meeting, and the quality of your response is also very important. Trust and credibility are only earned through your performance and actions so make sure you deliver exactly what you have promised.

Effective Communication

Establish the protocol for effective communication from the start; • Make it clear to them how the process will work, who will be contacting them and when • Clearly define roles and who will be responsible for each aspect of their move • Don’t just manage their expectations, set them from the start • Understand their preferred method of communication and be flexible to their requirements • Understand how they like information to be communicated. Do they want all the detail or just the headlines? • Be responsive and available • Establish accurate timelines and stick to them. If you say you are going to deliver a piece of work by a particular date, deliver on that promise • Have a fix it first approach. Things outside your immediate control may occur that threaten to derail your target process and timeline. Always have a plan B. It’s how you fix it that counts • Nobody likes surprises. Keep them updated and informed of what is going on at all times • Be open, honest and transparent • Be precise and accurate. They tend to be time poor so don’t provide vague answers to their questions. They like the facts and for those facts to be presented in a clear and concise manner • If you don’t know the answer to a question, don’t try and make up a vague response. That will annoy them. You will gain more respect by saying you don’t know the answer but will find out for them as quickly as possible. Alternatively, connect them to the best person with the right expertise.

MOVING THE CEO Understanding Their Needs

The most successful global mobility professionals are the ones that have a genuine interest in people, enjoy helping others and take pride in doing their job well. They don’t view the next relocation as just another transaction but want to deliver a great experience. They achieve this by handling the logistics well but also appreciating and being sensitive to the emotional side of moving. Asking some simple questions can provide a very useful insight into how the senior executive and their family are feeling about the transfer and what is important to them. You will find they have similar concerns to everyone else. Finding a great school for their children, a new home, ensuring the family are able to settle quickly and make new friends are all high on the priority list. Once you have listened and have a good understanding of their requirements you can start delivering to those requirements and support both their logistical and emotional needs.

There is no margin for error The Concierge Approach

Put yourself in the senior executive’s shoes and walk through every step in the relocation process. Ask yourself whether they are only doings tasks that are critical to the process? Is there any duplication where they are providing the same information more than once? Are they spending time on administrative tasks when they could be focusing their attention on more productive duties that add value? Identify where the process can be simplified and the number of touch points streamlined to make the process easier to navigate. What kind of mobility experience do you want them to have? Did they find it easy? Did the process work well? Are they going to have positive things to say about the process and the HR/Mobility function or will the feedback be less complimentary? I always adopt a concierge approach to manage the relocation of senior transfers. This involves taking a much more hands-on approach to ensure success. All aspects of the relocation process are managed via the concierge (me) to shield them from the complexity and administration of moving. Although having a one point of contact approach is nothing new – my concierge approach takes it to the next level by handling everything on the senior executive’s behalf rather than just facilitating and co-ordinating

the relocation process. In practical terms my concierge approach includes; • Attending all the relocation related meetings with the senior executive in person (home search, school search, tax briefings, immigration, banking and the delivery of the household goods shipment) • Handling all the administrative items that arise on the senior executive’s behalf (immigration applications, shipping paperwork, application forms for various host country services). All the senior executive has to do is review and sign where required • Ensuring I am available at the times that fit the senior executive’s schedule, including weekends and late evenings • Acting as the one point of contact and filtering all communication and content between the different service providers and the senior executive. This ensures the senior executive only has to deal with me rather than multiple contacts and they only receive the critical information they require rather than having to sift through all the detail. This concierge approach enables me to; • Obtain immediate feedback from the senior executive and their family on how things are progressing and whether they are happy or not. If any issues arise or changes are required these can be dealt with immediately so little issues don’t escalate into bigger issues, thus keeping their move on track • Pick up any questions or work items immediately so there is less for the senior executive to action • See how services are being delivered first hand and whether they are to the standard and quality I had initially specified • Provide immediate feedback to the relocation partners on what went well, what didn’t, and what could be enhanced and improved for the future.

the customer experience for the transferee. Where it is necessary to have third party providers working directly with your senior executive, make sure they have a good understanding of your business culture and they are aligned to how you like to do things. It is essential that whoever is interacting with your senior executive has the right attitude and are customer focussed. Also make sure they are empowered to make decisions without having to go through lengthy approval processes.

Global Mobility Policy Framework

Make sure your mobility policy works for you rather than against you. It should be designed to help you not hinder or limit what you need to achieve. Create a policy framework that has the ability to operate a consistent policy approach but with the built-in flexibility that allows you to tailor the package to fit the specific requirements of each individual.

Final Thoughts

Moving the most senior executives can be a challenging and demanding experience but it can also be very rewarding, exciting and fun. If you focus on the key areas outlined in this article it will help you deliver a positive outcome for all stakeholders. The quicker the senior executive can settle in the new location without being distracted by personal or relocation related items, the quicker they will start delivering great results for your business.

Choose Your Relocation Partners Carefully

Although many relocation providers and third party providers deliver a great service, there are some that say they offer a VIP service for an additional fee but the delivery is less convincing. The VIP service tends to extend to them providing a senior point person in their organisation to deal with the senior executive but nothing else changes from a delivery or process perspective. The senior executive still has to deal with multiple contacts and deal with the administration themselves. I suspect this is down to the fact that delivering great service is time consuming and some providers spread their resources thin to keep costs down despite high work volume. I also think some simply don’t know what a VIP service should look like and what additional items they could be helping with to streamline the relocation process and enhance

MAX NEWBIGGING

Max Newbigging has over 17 years of global mobility experience gained from running in-house global mobility functions and consultancy roles. Max has lived and worked in a number of international locations including London, New York and Hong Kong. Max is Head of Global Mobility for the Old Mutual Group based in London and will be launching Discovery Global Mobility – the international mobility concierge in the summer of 2017. For further details please visit: www.discoveryglobalmobility.co.uk or email max.newbigging@discoveryglobalmobility.co.uk

INTERNATIONAL HR ADVISER SUMMER

Customs Requirements Across the Globe: Simple Steps to Get it Right “...I’m really sorry Mr Smith, your samurai sword is not allowed to be shipped to the UK...” Most Global Mobility professionals reading this will probably repeat the above quotation at least a couple of times before it sinks in. “Senior Manager?” Bringing a Samurai Sword?” “Into the UK?” And quite rightly. It’s not the kind of detailed on-the-ground discussion that we in Global Mobility hear very often. However, the above snippet from a conversation between one of our relocation coordinator’s and a VIP assignee is an appropriate reminder to us all about one of the most important areas of any international relocation: customs regulations in the host country.

Process Explained

All international removals (excluding intra EU moves) are subject to customs clearance formalities on arrival at destination port, whether that arrival is at sea, airport, cargo terminal or border crossing. Every country has the right to examine such unaccompanied household goods and effects before granting clearance and release. And every country has different customs requirements and expectations for unaccompanied household goods and effects.

Real Examples

In Russia, pre-1950 items have to be registered with authorities otherwise they cannot be re-exported when you leave; in Nigeria, items that are less than six months old cannot be taken into the country; in some Middle Eastern countries there are restrictions on religious items or films containing nudity; in Saudi Arabia, you cannot import equipment capable of sending or receiving radio signal. And so the list goes on - in China regulations are regionalised, meaning something acceptable in Beijing may not be authorised in Chengdu.

Implications Of Getting It Wrong

Ignoring the different regulations, or not understanding them, can have serious cost and service implications, as follows: • Re-Shipping Costs: if, for example, a piano with ivory keys hasn’t been granted a CITES (Convention on International Trade in Endangered Species of Wild Fauna and Flora)

certificate in advance of the move, then the destination country can refuse entry and the item will need to be returned to its country of origin until the certificate is granted • Demurrage Costs: the charge from the shipping line for delayed operations of loading/unloading at airport / sea port • Customs Duties: Duty fees, varying from country to country, are applicable for items including cars, alcohol and perfume • Delivery Delays: if items are held at port or returned to the origin country then this can delay delivery of the consignment. Not to mention additional temporary accommodation costs caused by a delay to delivery of all / part shipment or indeed the risk that the assignee becomes dissatisfied or unproductive as they get embroiled in matters detracting from their core role.

...with correct advice in advance and ongoing counselling during the packing process, the cost and delays are rare.

the customs process • Your dedicated mover’s packing leader should be aware of these same restrictions and report any discrepancies or potential issues with the goods they are packing to their office based move manager.

What Can Global Mobility Do?

Appointing a FIDI affiliate relocation provider is a good start. Preferably one that has achieved FAIMPLUS accreditation, the highest-level quality certification (audited by Ernst & Young) that can be achieved within the international moving industry. Ensure appropriate restrictions are applied to both Global Mobility Policy and Moving Allowance to discourage movement of items liable for duty or likely to attract delay or refusal by customs officials. Request via SLA that your appointed mover has the latest customs guidance and is applying this guidance to every move they undertake on your behalf. Request via SLA that your appointed mover immediately reports, during the packing process, any items that are outside of allowance or categorised as prohibited or restricted on FIDI’s customs guidance.

The Good News!

The good news is that with correct advice in advance and ongoing counselling during the packing process at origin, the cost and delay scenarios above are rare. • The assignee should initially be provided with a customs regulation factsheet, containing all prohibited items, all restricted items, and all necessary documentation • These requirements and restrictions should then be reinforced by a dedicated move manager verbally and in writing before and during the packing process • The same move manager is available to answer any questions that the assignee and/or Mobility team have surrounding

TIM DANIELLS

Client Account Manager Tim has been at DT Moving for almost eight years, helping HR and Mobility teams meet their corporate relocation goals. DT Moving is a long-established relocation company, with a group presence of 51 offices across 34 countries. If you have any questions relating to any of the above or would like to discuss your moving / relocation programme, please do not hesitate to contact Tim for any advice. t.daniells@dtmoving.com

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INTERNATIONAL HR ADVISER SUMMER

Global Tax Update GENERAL

The impact of global mobility on permanent establishment status - Responding to the OECD’s base erosion and profit shifting action plan. Globally mobile employees can provide the foundation for multinational companies to be successful, whether employees are foreign secondees, business travellers, project workers or employees with global roles. Understanding the work employees do and where they do it however, is a critical element of determining corporate tax planning, particularly in the wake of the Organisation for Economic Cooperation and Development’s (OECD) introduction of a Base Erosion and Profit Shifting (BEPS) Action Plan. International organisations with globally mobile employees that want to avoid risks associated with tax compliance issues should be aware of Action 7 of the BEPS Action Plan in particular, as this action item is focused on reducing the artificial avoidance of permanent establishment status. By understanding the OECD’s position and expected initiatives relating to permanent establishment status, international companies will be better able to develop an effective compliance response. The OECD’s base erosion and profit shifting action plan Over the past three years, member states of the OECD have been working together in order to reduce base erosion and profit shifting by international companies. BEPS refers to organisations using tax planning strategies that take advantage of gaps in tax rules to shift profits to low or no-tax jurisdictions where there is little or no business activity, resulting in their paying little to no corporate tax. Over one hundred countries worldwide have agreed to the OECD’s fifteen point BEPS Action Plan, recognising that tax avoidance by international companies can create an unfair competitive advantage over companies operating domestically. The use of BEPS also undermines the public’s trust in both global and local tax regimes. The BEPS Action Plan includes a number of initiatives aimed at establishing international coherence related to corporate income taxation, realigning international corporate tax standards and rules, and ensuring transparency while increasing certainty and predictability related to corporate taxation. Reducing artificial avoidance of permanent

establishment status With the increasing focus on corporate tax avoidance, the OECD is working to counter key risks and gaps. One identified weakness relates to globally mobile employees in particular. This weakness is the use of permanent establishment status. Action 7 of the BEPS Action Plan focuses on countering artificial avoidance of permanent establishment status by ensuring core business activities cannot benefit from the exception, and that artificial arrangements related to the sales of goods and services cannot be used to avoid PE status. Action 7 is also geared toward preventing the artificial fragmentation of business operations among multiple group entities in order to qualify for exceptions to permanent establishment status. As a result of Action 7, there are four impending changes associated with permanent establishment status that companies with globally mobile employees should seek to understand and incorporate within their tax compliance regime moving forward. These changes focus on the following areas: Dependent Agent Test Currently, permanent establishment rules associated with the dependent agent test focus on habitual conclusion of contracts by the agent. The OECD plan is to shift this definition to include both habitually concluding contracts and habitually playing the principal role leading to the conclusion of contracts that are routinely concluded without material modification. This particular change could affect companies that have senior executives, sales representatives or contractors conducting activities related to the conclusion of a contract in other tax jurisdictions. There are a number of elements associated with this change that have yet to be defined, including the definition of ‘principal role’ and what would constitute a material modification to a contract. International companies will need to monitor Action 7 updates in order to understand what definitions are agreed to. Independent Agent Exemption A second change associated with Action 7 includes the tightening of the definition of when an agent is considered to be independent. In the future, agents that act exclusively or almost exclusively for an enterprise to which they are closely related will no longer be considered to be independent under corporate tax structures.

Closely related is intended to mean that there is either direct or indirect control of the beneficial interests of the organisation. This rule change may have the most impact for companies with agents that were initially hired on a contract basis during a global expansion, but whom have since been brought on as full-time employees. Specific Activity Exemption Changes to the specific activity exemption impact companies in the early stages of expansion into new jurisdictions. Under the current rules, a permanent establishment does not exist when a business is used specifically for storage, for maintenance of goods for storage, display, delivery or processing, for purchasing or for the collection of information. Under the new rules, these particular activities will only be considered exempt if they are preparatory (i.e. activities that have a short-term duration) or auxiliary (i.e. activities that support without being an essential part of a company’s business activity). One area that could be adversely affected by this rule is storage and delivery related to the fulfilment of online sales. Under the new rules, these activities would not be considered preparatory or auxiliary in nature, and so would not be exempt. Anti-fragmentation rules are also expected to be introduced in order to ensure companies cannot fragment their operating businesses into smaller operations in order to meet the new rules for specific activity exemptions. To assist with this, the activities of related parties will be viewed as a whole when evaluating the activities which should be exempt. Splitting Up Contracts BEPS Action Plan changes are also expected to limit the ability of companies to split contracts artificially into shorter periods in order to benefit from the construction site exemption. While the rules associated with these changes have not yet been defined, the effects could be significant. Limitations on contract splitting could also affect the permanent establishment provisions related to the interpretation of services. Companies that may be using split contracts should understand the exact terms of any arrangements and monitor specific rule changes as they are clarified. Ramifications Of Non-Compliance While a number of the rules associated with the BEPS Action Plan are still being

GLOBAL TAXATION formulated, multinational organisations need to act now in order to manage the future risks associated with permanent establishment status claims. By developing the processes and procedures associated with tracking the activities of globally mobile employees, companies can ensure they will be able to respond effectively to any additional reporting requirements that may be introduced in the future. This could help companies respond to the expected increase in scrutiny from tax authorities worldwide and, therefore, reduce their reputational risks and the potential risks associated with penalties for non-compliance. Starting The Journey For international businesses, ensuring compliance with the OECD’s Base Erosion and Profit Shifting Action Plan as it relates to permanent establishment status could help reduce corporate tax risks associated with globally mobile employees. In order to become more compliant with the BEPS Action Plan, companies with globally mobile employees should consider the following key actions: • Understand where you are today - by evaluating the activities of globally mobile employees and current tax strategies, companies can develop more concrete plans to address their risk exposure to expected rule changes • Plan ahead - by establishing processes and procedures to track and monitor globally mobile employees, companies can create the structure they will need to address future compliance requirements • Establish specific rules - by establishing country-by-country specific rules, companies can ensure they will be able to comply with the reporting requirements in each jurisdiction in which they do business, thereby minimising their risk exposure • Document effectively - by ensuring robust assignment and inter-company documentation is in place, companies can ensure they have the information needed to respond to increased scrutiny from tax authorities so as to avoid potential penalties • Ensure transfer pricing compliance - by assessing cost recharge arrangements relative to globally mobile employees to ensure policies adhere to transfer pricing guidelines, companies can ensure they remain onside of any corporate tax requirements in the jurisdictions in which they do business. BDO Comment The OECD’s BEPS plan has already had huge focus placed on it by the global tax community and tax authorities will rigorously enforce this. Companies monitoring of their globally mobile force is just a small but crucial part of the overall obligations arising in this area. Global Revenue authorities are including the tracking of business travellers and settling any income

tax due as part of their programme of clamping down on tax avoidance.

GERMANY

Social Security for workers in the United Kingdom On 29 March 2017, the UK informed the European Council of their intention to leave the EU. By invoking Article 50 of the EU contract the UK has two years to exit the EU from the date of notification. There are EU social security regulations governing the position for workers posted between EU member states and A1 certificates are issued to formalise the country in which social security is payable. Due to this planned exit the German authorities have announced that no A1 certificates will be issued for periods past 29 March 2019. Where assignments are expected to go beyond this date, the A1 certificate will only run to 29 March 2019. BDO Comment It is currently unclear what regulations will apply for the application of German social security obligations for mobile individuals working in the UK beyond this date, hence the German authorities stance on issuing A1 certificates which go past the two year period. This is likely to be one of many tax and social security related implications which arises as a result of the UK leaving the EU.

INDIA

India/Germany Social Security Agreement The Comprehensive Social Security Agreement (SSA) between India and Germany has come into force from 1 May 2017. India had entered into two SSAs with Germany, namely: • Limited SSA signed on 8 October 2008 and in force from 1 October 2009 to 30 April 2017 • Comprehensive SSA signed on 12 October and in force with effect from 1 May 2017. While both SSAs were signed, only the Limited SSA was in force until April 2017. The Comprehensive SSA has come into force now and the Limited SSA ceased to be in effect from 30 April 2017. Some of the key features of the Comprehensive SSA are listed below: • Unlike the Limited SSA which covered only the detachment benefit, the Comprehensive SSA is aimed at providing all three general benefits of a SSA i.e. detachment, totalisation of periods, exportability of benefits • Employees working in the other country for a period up to 48 calendar months could avail the benefit of detachment. A detached employee on obtaining a valid Certificate of Coverage (COC) from the home country would be required to contribute only to the home country social security scheme and detach himself from the social security scheme of the host country • The Comprehensive SSA covers only the

below social security schemes: • In India: Employees’ Provident Fund, Employees’ Pension Scheme, Employees’ Deposit Linked Insurance Scheme • In Germany: Statutory Pension Insurance (excluding Health Insurance and Nurse Care Insurance), Steelworkers' Supplementary Insurance and the Farmers' Old Age Security. Hence, an employee holding a valid COC would be excluded from making contributions to the aforesaid mandatory social security schemes of the host country. • There are certain additional conditions to the detachment qualification included in the Comprehensive SSA. Some of them are: • The work of detached employees should correspond to the employer’s business operations in the sending country • The employee has worked in the sending country for more than 6 months after termination of the last detachment period; etc. It is imperative that such conditions are read in detail prior to application of COC. • The benefits of the Comprehensive SSA shall also be available if the home country company sends its employees to the host country from a third country. For instance, an Indian company sending employees to Germany from Singapore • The process for application of COC remains the same as compared to the Limited SSA • For persons who have already availed the detachment benefit under the Limited SSA, the period of coverage shall be later of the below: • Date of detachment or • Date of force of Limited SSA (1 Oct 2009). The Comprehensive SSA additionally includes the totalisation and exportability features which play an essential role at the time of withdrawal of contributions under the SSA. BDO Comment Globally mobile employees can continue to avail themselves of the social security benefits of detachment while moving on an assignment to India or Germany. The terms of the secondments should be reviewed to ensure it is clear whether a COC is applicable.

NETHERLANDS

Mortgage interest relating to a home outside the Netherlands In the Netherlands it is possible for nonresident taxpayers to opt to be treated as a resident taxpayer. As of 1 January 2015, the regulations have changed with regard to these qualifying non-resident taxpayers. In order to qualify under these rules, a nonresident taxpayer needs to earn at least 90% of their worldwide income from the Netherlands. If this is the case, they are able to qualify for certain personal deductions.

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This Dutch regulation is an interpretation of European case law (â&#x20AC;&#x153;Schumacherâ&#x20AC;?). The European case law dictates that where a taxpayer who is living in one EU country and is earning (almost all of) his income from another EU country, and as a result is not able to effect personal deductions in his home country, he should be granted the possibility by the working country to claim personal deductions from the taxable income in that working country. On 9 February 2017, the European Court of Justice made a decision with regard to a taxpayer living in Spain. In Spain, he was paying mortgage interest on his own house located in Spain. The taxpayer was not working in Spain, earning 60% of his income from the Netherlands and 40% of his income from Switzerland. The question was whether the taxpayer should be allowed to deduct the mortgage interest relating to the home in Spain from his Dutch taxable income according to Dutch national tax laws, even when he was not earning almost all of his income from the Netherlands. The European Court of Justice decided that since the taxpayer is not able to effect his personal deductions in Spain, he should be allowed to claim these personal deductions in the working country. As he was earning 60% of his income from the Netherlands,

the Netherlands should allow a deduction of 60% of the paid mortgage interest relating to the Spanish home from the income that is considered taxable in the Netherlands. BDO Comment As a result of the above, even in cases where a non-resident taxpayer is not earning at least 90% of his income from the Netherlands, but still is earning almost all of his taxable worldwide income outside his home country, the taxpayer may still be able to deduct a part of certain personal deductions from taxable income in the Netherlands.

SWITZERLAND

Social Security Agreement with China On 19 June 2017, the social security agreement between Switzerland and China entered into force. The agreement was concluded already in 2015, but the approval process in both countries was time consuming. The agreement is very similar to other social security agreements Switzerland has recently concluded (e.g. India and South Korea), and follows international standards regarding the coordination of social security systems. Its main benefit for global mobility practitioners is the option that posted workers can remain in the home social security system for up to 72 months and are

excluded from the host country system. Previously it was often a requirement to pay social security contributions in both countries when workers were assigned from Switzerland to China or vice versa. Action required: If workers are currently on assignment from China to Switzerland (or from Switzerland to China), it is necessary to apply for a Certificate of Coverage from the home country social security authority within 3 months of the agreement entering into force (i.e. until mid-September). Such a certificate issued by the competent Swiss or Chinese authority, will allow an exclusion from the host social security system. The agreement will not apply for Hong Kong and Taiwan. BDO Comment Many companies have waited a long time for this agreement to enter into force. It is now imperative that the required actions are taken in a timely manner in order to benefit from the new rules. Prepared by BDO LLP. For further information please contact Andrew Bailey on 0207 893 2946 or at andrew.bailey@bdo.co.uk

TAXATION

Taxing Issues: Assignee Tax Myths Many people believe in the existence of the Loch Ness monster, the yeti and mermaids. Similarly, international assignees and employers believe in a number of assignee tax-related myths. These myths are passed from person to person and the international aspect adds yet another element of mystery to them. This article provides an overview of some of the common myths that circulate – the tax ones!

General Myths

Over the numerous years assisting employees and employers with international moves, tax professionals have heard of many common myths such as: • I am not resident anywhere and therefore not liable to tax anywhere • The assignee spent less than 183 days in the location and is therefore tax treaty exempt • I received payment before I arrived or after I left so I can ignore it • The assignee is not paid in the country and wage withholding does not therefore apply • My work permit did not come though so I do not have to file a return for this period. This article will focus on the above myths, primarily from a UK perspective but similar principles apply in most countries and with most cross border moves.

Myth - I Am Not Resident Anywhere And Therefore Not Liable To Tax Anywhere It is feasible for an individual to be not resident in any country to which they are connected under that country’s domestic tax legislation. This may well be the case where an individual has a roving role or is engaged in project work and rarely spends a concentrated period in any one location. In such cases individuals often assume that they are not taxable anywhere. This assumption is likely to be incorrect, particularly where you are dealing with employees. Non-residence generally means lack of tax treaty protection and consequently each country in which that individual works may have a right to tax the related employment income. Most countries want to tax an individual if they work there and generally only exempt the related income if a tax treaty applies or the income is so insignificant as to be below any de-minimus limit set on grounds of practical expediency. Treaty exemption is explored in more detail below, and assuming relevant conditions are not met, tax is probably

due in the country in which the individual works and usually the taxable income is determined on a time apportioned basis. The nature of the duties can have a bearing on the tax liability. For example, the UK will in certain circumstances ignore return working visits for training purposes but will seek to tax return visits by a director to attend a board meeting. Additionally, where an individual is nonresident, the employer may well have withholding obligations in each and every country with filing obligations in all for the employee. Whilst this can be costly and time consuming, it can be even more costly for all if these obligations are overlooked and tax, penalties and interest are imposed. Most individuals who do not pay tax in such circumstances do so via non-reporting as opposed to tax planning! Do bear in mind that some countries look beyond mere physical presence when determining residence status for tax purposes. For example, in France and Belgium the continuing presence of property and family may well result in the individual remaining resident there for tax purposes despite minimal time spent in that country. The US taxes its citizens and green card holders on a worldwide basis so leaving the US does not mean that US filing obligations and tax liabilities cease on departure. Additionally, non-employment income such as bank interest or rental income may well be taxable in the country of origin regardless of residence status.

Myth - The Assignee Spent Less Than 183 Days In The Location And Is Therefore Exempt

I have alluded to tax treaty exemption above. Firstly, do check that there is tax treaty between the relevant countries and that the individual is covered by the treaty. Brazil for example, does not have a full tax treaty with the UK. Also bear in mind that many US states do not follow US Federal rules when it comes to application of a tax treaty. Assuming there is a treaty, the article entitled ‘Dependent Personal Services’ usually covers employment income. In contrast, the article entitled ‘Independent Personal Services’ usually covers self-employment income. This may include contractors, consultants and possibly partners, although the latter usually fall within the ‘Business Profits’ article. Directors may fall under a separate article as may certain professions/roles such as doctors and teachers. Do remember this as many assume the ‘183 day rule’, which relates to employees only, applies to all.

Looking specifically at the employment income article, a common myth is that an individual is only taxable in a country if they spend 183 days or more in that country. There are usually two other conditions that must also apply in addition to the 183day rule. These are: • The remuneration is paid by or on behalf of an employer who is not resident in that country; and • The remuneration is not borne by a permanent establishment or fixed base, which the employer has in that country. Only if all three conditions are met is treaty exemption possible. Further consideration must also be given to each specific condition. For example, older treaties often refer to 183 days in a calendar or fiscal year, whereas newer treaties tend to refer to 183 days in a cumulative twelve-month period. The more traditional test means that is may be possible to spend more than 183 days in a country by spanning the relevant calendar or fiscal tax year. The cumulative test prevents this, but additionally means that you have to keep the position under constant review. It is usually clear whether the individual is or is not employed by an employer resident in the host country. Most assignees remain employed by the home country employer and meet this test, although assignees on a local employment contract will fail the test. Notwithstanding this, some countries (for example Australia) look beyond the legal employer and want to consider who exercises real day to day control over the activities of the individual. In such circumstances the local employer may well be regarded as the ‘real’ employer and treaty relief could be denied, irrespective of any 183 day test. The last treaty condition may appear straightforward, but again care needs to be exercised. Some treaties also include two little words ‘….as such’. In addition, some revenue authorities consider the ‘economic employer’ as opposed to the legal employer. In these cases it is necessary to consider the impact of any recharges and which entity/country is bearing the cost. For example, a recharge to a UK entity whether this is for direct costs or a management recharge for the provision of an individual’s services could result in the UK entity being regarded by HM Revenue & Customs (HMRC) as the economic employer. The Netherlands and Germany broadly follow HMRC’s thinking on this point and Ireland has recently adopted the economic employer concept. In such cases tax will be due in the host country even if at first glance the assignee appears to be exempt by virtue of the treaty.

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Tax authorities are increasingly looking to match tax payment with tax deductions. Claiming treaty exemption on an individual basis but then also seeking to claim a corporate deduction for the individual’s wages/costs is likely to lead to rejection of the claim. Conversely, successful treaty exemption will usually be matched with no corporate deduction. Also bear in mind the impact of the new Base Erosion & Profit Shifting (BEPS) rules, which seek to more closely align transfer pricing recharges with value creation and additionally, make it easier for a permanent establishment to be created. Simply claiming that the contract was signed elsewhere will not work with the tax authorities now scrutinising the position in more detail. If an individual meets all treaty conditions then employment income will be exempt from tax in the host country. This does not mean that the income is also exempt in the home country and a tax liability may still arise there. Many countries have reduced filing obligations if treaty exemption is likely, although this should be reviewed depending on the circumstances. It is imperative that you track your business travellers so you know who is where and can then ascertain what the implications might be.

Myth - I Received Payment Before I Arrived Or After I Left So I Can Ignore It

On many occasions I have been told by employers and employees that assignment related payments made before the employee arrives on an assignment should be ignored for tax purposes. This is on the basis that it occurred before the assignment started and therefore any payment is irrelevant. Variations to this myth are touted such as; a different company paid it in a different currency so equally the payment can be discounted. If an individual receives money or benefits in relation to a forthcoming assignment then the country to which they are being assigned will generally want to tax the payment. For example, relocation payments paid overseas are taken into account when looking at eligible relocation expenses in the UK and the £8,000 qualifying limit. Equally when an individual leaves a host country, it is often assumed that a payment received after departure is exempt from tax in the host country. You might also hear that the payment is exempt in the home country as it relates to the assignment period. Neither may be true, and it will be necessary to consider the payment and the reasons for it in more detail. It is therefore necessary for individuals and employers to be able to identify, track and report as necessary, assignment related income and benefits to the host country. It is recognised that particular difficulties can arise in tracking bonuses and even more

so items such as share options and stock awards/incentives as individuals may be assigned to several countries before the taxing event takes place. Notwithstanding this, where income clearly relates to the assignment country, pre or post departure, it should be reported as appropriate. It is increasingly feasible and likely that the assignment country will want its’ share of tax.

Most tax myths that you hear either started off as true stories that have been embellished along the way and are not quite right or, plain and simply, are incorrect. Myth - The Assignee Is Not Paid In The Country And Wage Withholding Does Not Therefore Apply Another common myth is that where an individual is paid in a different country, sometimes by a different employer, then wage withholding does not apply. Some countries, for example the UK and the Netherlands, disregard such factors and may impose a withholding obligation on the company, which has the use of the assignee in the host country or alternatively, impose withholding on the assignee themselves. As employers you face added risks; if withholding is not operated then revenue authorities usually come after the employer and not the assignee. This can be particularly expensive for an employer where the assignee no longer works for the company or has no intention of making good any shortfall in withholding to the employer. To add to the expense, the revenue authorities may also insist on a gross up calculation for the tax paid by the employer. An employer ignores withholding taxes at their peril. Regardless as to whether or not wage withholding applies, do remember that the position may be different when it comes to filing individual tax returns. Consideration needs to be given to home, host & third country payments, not only of cash but also provision of benefits. All may need to be included within

tax returns to be filed. Consideration of all such payments/benefits may also be needed for social security purposes.

Myth - My Work Permit Did Not Come Though So I Do Not Have To File A Return For This Period

How many times has an employer not obtained a work permit for an individual before an assignment commences and therefore sent the individual anyway to the host country on a ‘business trip’ as the ‘assignment’ has not yet started? In such circumstances both employees and employers are often reluctant to file returns and acknowledge the existence of the individual at the host location. Two wrongs do not make a right. Failing to file a return and report income as appropriate is incorrect. Despite the permit or visa failing, the tax return should be filed correctly. Date of arrival for tax purposes usually means physical arrival, not the date the work permit was issued. Increasingly immigration and tax authorities are sharing data and delving into any discrepancies. This now happens in Australia, and this joint approach is likely to be adopted in future by more countries.

Summary

I have only briefly covered a few of the myths that circulate. I am sure you all know many more and please do let me know what they are. Most tax myths that you hear either started off as true stories that have been embellished along the way and are not quite right or, plain and simply, are incorrect. Whilst they are legendary they rarely have any real substance.

ANDREW BAILEY

Andrew Bailey is global leader for BDO International’s expatriate tax services and national head of human capital at BDO LLP. He has over 30 years’ experience in the field of expatriate taxation. BDO is able to provide global assistance for all your international assignments. If you would like to discuss any of the issues raised in this article or any other expatriate matters, please do not hesitate to contact Andrew Bailey on +44 (0) 20 7893 2946, email Andrew.bailey@bdo.co.uk

DATA ANALYTICS

The Data Analytics Journey Until recently, mobility programmes suffered from a lack of sophisticated tools to track and process the huge volumes of data generated across the assignment lifecycle and its network of services and stakeholders. These disparate processes and systems quickly lead to cost overages, poorly managed relocations, compliance issues, and more. To be successful, mobility leaders not only need accurate data to progress moves and quantify their programme’s value, but also to initiate more meaningful conversations within HR and other business stakeholders. Now, as more companies adopt sophisticated technology tools to automate and integrate their global mobility ecosystem, the ability to consolidate, organise, and visualise data for real-time analysis is becoming a reality. The conversion of ‘information noise’ into actionable insight is easier than ever to achieve: “Gone are the days of spending hours running a report, adding a million filters and then manually manipulating it to look like something visually meaningful. Now I have dashboards which provide me with a snapshot of the information that I need within seconds.” - Shona Edridge, Global Mobility Lead Europe, at Unilever Insightful data analytics must be driven by company goals – do we need a more competitive programme? Do we really have access to good internal candidates? Are we experiencing post-repatriation attrition? Why is it taking too long to move people? Do we need to ramp-up in new locations quicker? With robust analytics, GM professionals are taking the lead in shaping the criteria for measuring success and getting in front of these questions – a bold move beyond simply illustrating headcount and movement. However, such a transformation does not happen overnight. Leveraging data analytics is a journey - and changing business priorities, geo-political events, as well as planned cyclical activities, can distract from the path. But if done properly, the entire global mobility ecosystem is empowered with the knowledge they need, when they need it most, to make accurate and informed decisions with true agility. At various locations along their unique journeys, our clients shared their thoughts on their successes and what they aspire to achieve in the future:

Begin With The Basics

Most companies begin their data journey from a place of real concern about data integrity. Data often sits across multiple systems and spreadsheets, version control is impossible, and GM teams are often penalised by the business for bad data that often comes from the business, undermining their reputation as business partners. The 2017 RES Forum Annual Report chapter on data analytics of lists, Excel spreadsheets, Access databases, SharePoint, invoicing tools, vendor status reports, payroll, and manual checklists –on top of the organisation-wide HR system, as data sources survey respondents consolidate to provide reporting to the business. According to a 2016 study from BGRS, 44% of respondents stated a top challenge in producing accurate reports is that data resides in multiple, disconnected sources. And to further compound this problem, another 19% reported that data is not being captured at all. The first, and sometimes most challenging step in achieving accurate and valuable data insight is connecting all the disparate systems and data with the business and the wider mobility ecosystem: “Moving to a single source of truth was a huge leap for us. Only once the data was consolidated and brought up to date could we develop dashboards that could be pushed out to the business detailing volumes, trends and estimated costs. This allowed point-in-time active visibility of spend and a certain amount of predictability on where the programme is heading – whilst the application of traditional expat policy types remains relevant for the right assignee/assignment profiles, the perceptible shift to Permanent Transfers and STAs is particularly key to future business planning.” - Vicki Christofides, Director of Global Mobility at Thomson Reuters Once the data is consolidated and the mobility ecosystem integrated, GM teams – and all key stakeholders – have real-time access and control. Harnessing current, historical and pending data, teams can produce on-demand reports as well as visualisation tools to track trends and avoid any unexpected surprises. Then, through the power of data insights, Mobility teams can move from a reactive approach – creating headcount lists every month, to a proactive approach – predicting future volumes and costs, enhancing the GM team’s ability to advise the business and add value to the process.

Build On That Foundation

Typically, detailed cost visualisation is the next step after data integrity. This is simple to achieve with software that can batchupdate and consolidate cost estimates across the entire business, then filter down per business unit, location, cost type, cost centre, approving manager, etc. Some companies, such as Rolls-Royce, take this one step further by providing Finance and Business Leaders direct access to real-time cost data trending over time to be used for accruals: “Cost detail is traditionally challenging to highlight to the business in rows and number formats. Empowering the business to self-serve their own cost data through interactive analytical dashboards has opened their eyes to the detail behind what they approve in terms of spend.” - Gareth Davies, Head of Global Mobility at Rolls-Royce Mobility is still very influenced by cost pressure and all indications are that this will continue. The RES Forum survey indicates that 64% of organisations currently use their data to manage costs, and a further 30% would like to do so in the near future. And while the old back-of-the-envelope cost estimate still serves its purpose as a quick insight into the cost of a move, recent trends indicate that many businesses are experiencing a growing need for a greater level of accuracy. Mobility programmes are (finally) collating actual cost data to build on their estimates analytics and highlight key areas for savings – such as by reducing spend on tax services - by using their own tools to consolidate information to feed into the compensation collection process; or by reducing spend on compensation reconciliations at year-end. Closer alignment with Finance also seems to be a driver for some companies through tracking actual spend across the programme month-on-month: “We are currently working on meeting the demands of our business in relation to more real-time management of the accounting cycle. We are working on loading actual data into our mobility technology to compare to the estimates – facilitating realtime access to accurate costs for Finance, whilst enabling cost estimate data review, in parallel, by using actual allowance and relocation cost data.” - Vicki Christofides, Director of Global Mobility at Thomson Reuters Successfully implementing data analytics to support cost containment requires payroll

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and compensation counterparts, and often third party service providers, to work closely together to feed timely payroll, expense and invoice reporting into their mobility software, enabling the business to see costs almost as they are happening. With complete visibility into estimated and actual assignment cost data, GM teams are armed with the insights they need to: • Consult with business about future spend based on past actual costs • Better estimate the impact of future policy changes • Provide more accurate accruals throughout the lifecycle • Plan for and predict possible future spend ‘spikes’ past repatriation.

Take It To The Next Level

Harnessing and visualising data real-time is useful – but it is really the tip of the iceberg. A truly information-driven, visionary programme goes beyond data visualisation and leverages predictive analytics to model future trends and risks, prepare for sudden change, as well as better plan for hiring, managing, retaining and rewarding employees. According to the 2017 Annual RES Survey, half of GM professionals aim to predict future assignment compensation, reward trends and costs in the near future. Additionally, two in five strive to predict assignment types and movements and want to identify future GM candidates. Hot areas of concern include career progression before, during and after assignment, willingness to go on assignment, diversity, retention and of course everyone’s favourite - return on investment. While only 2% of organisations use analytics to understand this now, 44% plan to in the near future. Dashboards visualise key parameters required to answer these questions. Layering with added cost predictions, trends over time, as well as benchmarking against companywide statistics, can really help organisations identify if their talent programme is successful, or where there may be serious concerns

AssignmentPro Talent Dashboard

Brexit Immigration Cost Modelling Analytic

around succession planning, for example. Further data modelling can help organisations answer questions such as what if there is a tsunami in South America and we need to evacuate our assignees on short notice? How many assignees will be impacted by the latest travel ban? What could Brexit cost us? However, predictive analytics can only enable decision making if the organisation has accurate data to work with – and data visualisation can certainly help with accuracy too. We find we are building data integrity and audit dashboards as part of system implementation, to ensure organisations are aware of data gaps and can rectify them. Really knowing your data – and sometimes its shortfalls – can facilitate better communication with the business, as well as clear qualification around parameters used to predict programme trends. It can also open the eyes of the business to where their data or actions (or lack of) may be impacting the overall value of the service GM provides.

Push The Boundaries

So cost and transparency are still common themes for companies like Rolls-Royce, Thomson Reuters and Unilever, and they have worked hard to get their data cleaned and available to their stakeholders. But what do they aspire to achieve in the future? Vicki at Thomson Reuters highlighted what many programme leads are considering: “We would like to be more involved in assisting with candidate selection – looking at candidate profiles, country combinations

and best value for the company in terms of performance, suitability for certain roles and potential return on investment.” Business push-back is often a barrier to data sharing. A strong feeling remains that performance ratings and skills profiles, although highly relevant to successful assignment management, should not be shared outside of the Talent and Performance Management space. However, attitudes are slowly changing: “Performance enablement is high on the agenda of the HRDs and formal rating systems in many organisations are being torn up with an emphasis on continual performance dialogue and focus on development and potential. So, it’s a challenge as to how well we can collate meaningful data to inform the talent/mobility agenda. What data will be relevant and how will it be universally consistent? International opportunities play an important role in the development agenda – Global Mobility needs to partner closely with the Talent & Leadership Development teams to design programmes and meaningful solutions in order to be successful.” - Gareth Davies, Head of Global Mobility at Rolls-Royce Companies like Rolls-Royce and Thomson Reuters are recognising the importance of looking outside of the box when it comes to data. Slowly conversations are turning to nonstandard sources such as public social media profiles from LinkedIn – a way to source skills and experience without having to ask employees to complete more forms and maintain more profiles in even more applications. Mike Piker at Naspers is looking to further break boundaries by tapping into vendors and more anecdotal information to help identify suitable candidates for overseas roles: “I envisage gathering a set of predictive analytics that will help us identify employees who can withstand and deliver on their role in tough locations. I want to gather information that will answer: How well do they tolerate ambiguity? How well do they deal with security challenges? Are they easily disconcerted? How well did they adjust in previous moves?” - Mike Piker, Vice President - Global Total Rewards/People Technology, Naspers

DATA ANALYTICS Perhaps the near future will see Global Mobility ‘rating’ their assignees in the manner of organisations like Uber – rating on cultural awareness, adaptability or even ease to work with? Perhaps social analytics – data mining from Facebook, Twitter, YouTube and Tumblr, will supplement skills profiles with interests, or even call out certain key behaviours?Assignee Rating – the Future? Global Mobility technology has come a long way. Where technology demands used to be about automation of complex calculations, and workflow to simplify policy complexities, now these functionalities are expected by default. Changing attitudes to system integration and data sharing mean that GM attention is turning to more creative value-add – comparing cost with performance, baselining against the wider organisation, and leveraging external data sources - to truly align with the Talent agenda. Now, through improved data insights, the GM function is seen as a key contributor to the development of talent, helping to enable top-line growth and key business strategies.

“Integrating with your entire ecosystem of partners, business stakeholders, vendors and assignees is core to achieving a data driven programme”, says Mark Thomas, CEO of Equus. “When armed with trusted data, global mobility teams have the opportunity to turn the tides and collaborate with the business to provide valuable tools for talent management, cost containment, compliance and more.” As GM technology advances, so will the impact of the mobility ecosystem. For several years now, mobility systems have been integrating with HR databases to exchange employee demographics, job and company data and compensation details, facilitating data consistency, and providing insights into sophisticated mobility demographics and costs. The mobility ecosystem 2.0 is standard integration across Mobility, HR, Talent, Reward and vendor systems, consolidating and sharing appropriate data, and facilitating smooth communication and management of assignment logistics. The ecosystem will provide real-time visibility of move status, compliance, costs and programme demographics, consolidated with performance, KPIs and assignee skills and experiences. The possibilities are limitless, and this new environment will both accelerate and benefit from advanced analytical insights to the mobility future.

VICKI MARSH

Head of Operations, UK, Equus Sotfware. Equus Software is the global leader in cloud-based international relocation and mobility solutions. More than 300 organisations around the world rely on Equus tools and technology to automate mundane, transactional work so that global mobility teams, talent management professionals and other key stakeholders can focus on adding value to the business. Founded in 1999, Equus has a proven track record for delivering cutting-edge talent mobility solutions, continuous innovation and exceptional customer service. Visit www.equusoft.com.

INTERNATIONAL HR ADVISER SUMMER

Keeping The Mobile Workforce Safe In Our Turbulent Times Including advice on keeping safe in crowded places/events and tracking employees in a crisis

Security and medical risks to the mobile workforce can occur anywhere and at any time and recent reminders, such as the terror attacks in the UK, Germany and France, have resulted in a sense of increasing challenges, even in travel to places once thought secure. Employee safety and security is never far from anyone’s minds and the need to prepare, protect and assist employees whenever and wherever needed, has never been more evident. Not only is it a Duty of Care for any organisation, and increasingly has potential legal implications if employees are not appropriately protected, it is also high on the agenda to help business continuity planning and strengthen business resilience through a protected workforce. James Wood, security expert at International SOS and Control Risks commented, “Professionals with a responsibility for the safety of their mobile workforce, have a heightened concern about travel in the current security environment. In the past weeks, we have, naturally, had questions from clients concerned about travel to the UK and other countries in Western Europe. We are advising them and their people that they don’t need to change their plans, but they do need to be vigilant. While the probability of being affected directly is still very low, the British and other governments’ own assessments indicate that the likelihood of further attacks remains high.” “As risks are changing, organisations need to take reasonable and proportionate steps to protect their workforce, particularly those away from home on international travel. They should make sure they can quickly identify where their people are and have the means to communicate rapidly with their staff to confirm their safety should an incident occur. Above all, organisations should make sure they make their decisions about business travel from objective assessments based on reliable information, rather than taking at face value everything they read in the news or on social media.” With many organisations increasing their business travel activity[1], keeping informed and taking into account all risk factors will enable business travel to proceed

Employee safety and security is never far from anyone’s minds and the need to prepare, protect and assist employees whenever and wherever needed, has never been more evident. successfully, resulting in a protected workforce and business continuity. James Wood, continues, “The safety and security of business travellers and international assignees has to be a shared responsibility taken by both the individual and an organisation.”

Challenges To Travel Risk Management

Professionals with travel risk management in their remit have told us the three biggest challenges that organisations face in protecting their mobile workforce are: Education about travel risks, communication during a crisis and tracking travellers[2]. These are vital elements to keeping your workforce safe and an indication of what is pre-occupying managers. As travel risk professionals are often multitasking across a number of business objectives and risk responsibilities are shared across an organisation, coordination (and identifying responsibilities) is essential: whether that is managing additional staff for a business objective or ensuring that corporate data is protected. The impact of this is of course amplified during a major crisis, like an extreme weather event or a terrorist attack which could affect a number of personnel rather than an individual. In a crisis, preparation and speed are essential factors in dealing with a situation efficiently, from education of the workforce in case of an issue to the on the ground support. For instance, when a business traveller or assignee is attending or arranging an event such as a conference or exhibition they can be prepared in advance with a number of actions they can take and practical advice in case of a security incident at venue: • Be vigilant but not alarmed • Know where the exits are in case you have to react to what is a very unlikely event • Make sure your mobile phone is charged and with you, so you are able to get access to information about disruption or any on-going

Educating employees about travel risks

49%

Communicating during a crisis

47%

Tracking employee travel

42%

Confirming that employees have read pre-travel information

37%

Travel risk policy compliance

31%

Managing a crisis

31%

Business continuity planning

23%

Implementing a travel risk policy

23%

Confirming that employees have taken travel risk training

23%

Understanding legal obligations to travellers

22%

Management buy-in of travel risk policy

18%

MOBILE WORKFORCE SAFETY incidents, as well as call for help if necessary • Follow advice from local authorities, and have confidence in our police, intelligence and security agencies to prevent/disrupt or provide warnings • If anything happens, immediately depart the scent by a direct route in the opposite direction of any threat • Find a safe location and, once there, move only if you need to find a more secure location • Immediately attempt to communicate. Remember mobile (cellular) communications networks may be unworkable, either as the volume of traffic increases, or as emergency responders reserve the network for their own purposes: landline services are an alternative • In the aftermath, make reasonable attempts to account for other members of your party. If you are in a group, stay together • If necessary, seek medical assistance. Find out where any injured people will be taken and accompany injured friends/relatives to hospital • Take precautions and plan as much as possible so events can go ahead. It is also vital that organisations are prepared with a way to locate and communicate with their workforce, identify and arrange any support required, and understand quickly if anyone is unaccounted for – and all at a time of intense pressure. In order to do this, multichannel communication is key, using a range of

two-way communication methods including email, SMS and text-to-speech protocols and provide automated “resend” capability to ensure travellers acknowledge the message/respond to it are essential. As events evolve, access to informed, real time information is vital.

Security Risks Higher On The Corporate Agenda Than Healthcare

Potential terror attacks (71%) have dominated concerns at a global level for some time. This is followed by concerns regarding the Zika virus (49%) and civil unrest (46%), with inadequate healthcare and road accidents both at 15%. However, these lesser considered, but more common, issues should also be taken seriously. Road accidents are also a major issue and one of the top five causes of medical evacuation. A number of countries showed significant improvement in deaths from road accidents in the past year, but organisations should be mindful that they remain a common major risk. We also advise that people responsible for travel programmes should not forget their own safety and security when travelling. In our survey, we found that only just over half of travel risk professionals research threats at their destination and only 42% research vaccination requirements, with the same amount researching attitudes, cultures and

practices of the local population. James concludes,“Organisations need to be prepared to support and protect the workforce with unparalleled advice and assistance. Travel risk management tools & services such are key helping organisations protect their mobile workforce in the most efficient way and mitigate risks to strengthen business resilience.” “Travellers need to take into account guidance from their organisation, their own government and the authorities in the countries they are visiting, to be prepared in case of incidents, to respond appropriately in the event that they are affected directly, and to expect their employers to contact them in the event of an incident.” References: [1] PWC: Talent Mobility 2020 and Beyond [2] International Travel: Risks and Reality: The New Normal for Business is an Ipsos MORI research study conducted among 1,119 business decision-makers across 75 countries. Research was conducted online using representative panels in the period October 6th to October 26th 2016. For further information on how to prepare and protect your mobile workforce and international assignees contact www.InternationalSOS.com

International HR Adviser

Register now for International HR Adviser’s monthly email newsletter, and invitations to the free Global HR Conferences we organise. Simply email helen@internationalhradviser.com and put Newsletter in the subject, and you will receive up to date information on Global Mobility every month, as well as a complimentary invitation to our Global HR Conferences. 19

INTERNATIONAL HR ADVISER SUMMER

Thriving Abroad Driving Assignee Engagement When international assignments go wrong, the cost - financially, emotionally and psychologically can be high for all stakeholders involved in the process. Although only a small percentage of assignments fail, the degree to which they are judged to be successful in terms of role performance, positive career development outcomes and retention post assignment varies considerably. While attention on outcomes and return on investment is important in proving the effectiveness of global mobility from strategic and cost perspectives, a focus on the measurement of outputs at the expense of inputs to the global mobility process can mean important opportunities for performance changing measures are missed. Assignee engagement is a case in point.

The Benefits Of Engagement

Engaged employees are defined by Gallup (2016) as those who are ‘involved in, enthusiastic about and committed to their work and workplace’. Where employees are highly engaged - higher levels of performance, productivity, psychological well-being and retention can result. A Towers Watson/RES Forum survey: Assessing Sustainable Engagement Among Expatriate Employees, found that assignees tended to be more highly-engaged than their equivalent home-based employees. In some ways, this is not surprising as the very nature of international relocation engenders a deep sense of employee commitment from both a personal and professional perspective. This represents both the benefit and the challenge of global mobility. There is a lot at stake for the employee, they have high expectations of the organisation in terms of support, and a strongly vested interest in positive professional and personal outcomes. In turn, the organisation has high expectations of the employee because of the investment they have made in them. Meeting and/or managing expectations effectively and adopting an approach to the support of international assignments that incorporates the key drivers of employee engagement, is a powerful way to boost positive outcomes from international assignments.

The Framework For Thriving Abroad

An international assignment is not only about a professional or career change. It represents a complete life change, one that for over 70% of assignees involves partners and children too. The Framework for Thriving Abroad (above) represents the personal change process that is international relocation, and highlights the process from decision to the creation of a thriving life abroad. It emphasises the impact moving abroad has on the assignee and partner from a professional, personal and family perspective, and sets as its objective the aim to thrive, not simply survive, creating a positive life enhancing experience for all. Different stages of the relocation process benefit from different organisational inputs and support, and these can contribute to the engagement and motivation of assignees and their partners. Some of the key drivers of engagement that are particularly relevant to the assignment experience include: • Clear strategic direction, purpose and objectives of the international role • Strong leadership and managerial support, engendering trust and confidence • Recognition and appreciation • Care for the employee’s general well-being • Employee empowerment and involvement in decision making • Employee personal growth and development

• A consistent and frequent two-way communication. By integrating these drivers into the assignment experience, a powerful template for the creation of an engaged and highly performing assignee is created. For example;

The Decision:

The way in which the assignment decision is made lays the foundations for a positive assignment experience. A rushed and reactive decision can lead to poor recruitment decisions and unrealistic expectations from all stakeholders. Understanding the strategic purpose for an assignment and the associated role, responsibilities, and expected outcomes, guides the recruitment process ensuring the right person is selected. The five-pillar decision process proposed in Thriving Abroad emphasises the importance of thorough research from the assignees perspective. Understanding their personal and professional ‘why’ for undertaking an assignment, and the context of the experience in terms of opportunities and challenges, creates the basis of an empowered and informed decision. This requires open and honest communication between all stakeholders.

Preparation:

Assignees don’t know what they don’t know. If they have never relocated abroad they cannot know the questions they need to

ASSIGNEE ENGAGEMENT ask. Organisations can help assignees and their families by providing a comprehensive guide to the context of global mobility and the preparation process from a practical and emotional/psychological perspective. Organisations have sophisticated assignment contracts and support provisions, however, they often fail to meet the real or perceived needs of the assignee and family, causing dissatisfaction to set in early in the relocation experience. Taking time to understand the needs and perspective, building the trust and confidence of the assignee and family, can help global mobility professionals to better allocate resources and manage expectations.

While attention on outcomes and return on investment is important in proving the effectiveness of global mobility from strategic and cost perspectives, a focus on the measurement of outputs at the expense of inputs to the global mobility process can mean important opportunities for performance changing measures are missed

Relocation:

This is where the rubber meets the road in the assignment process. It can feel alternately a heady, exciting and chaotic time. The way in which the assignee arrives impacts on how they initially settle into their new role and work environment and their home life. The on-boarding process is key, with the initial focus being on the employee's and familyâ&#x20AC;&#x2122;s well-being and initial adjustment. Tempting though it is to expect the assignee to be up and running quickly, giving time to acclimatise pays dividends later. Adjustment takes time and involves getting used to new roles, cultural norms, behaviours, ways of communicating, the general living environment and new relationships. Ensuring basic needs for comfort and security are met, and supporting the assignee and family to build new habits and routines puts the basics in place for the creation of their new healthy lifestyle. Connection is also important, and so managerial support in finding new social networks, the provision of a local business and social mentor can make all the difference in the early days.

acquire through the experience. Keeping communication channels open and active with HR and home based networks means assignees will not be forgotten, and can be encouraged to play an active role in their future career plans.

Settling In:

The settling in phase can be a risky period for a new assignment. It can take between six to eighteen months to feel comfortable and reasonably well adjusted. There can be a sequence of highs and lows representing culture shock. The inability of partners and families to adjust has been cited as one of the key reasons for assignment failure or early return. Ironically, this is the period where organisational support and communication tends to tailor off. Additional support would be welcome; for the partner in relation to their professional life, and for the assignee in considering how best to navigate the new work environment and create the required results. Nurturing trust and confidence in relationships between the local management and the assignee is important in engaging the assignee in the objectives of the local company. Coaching and mentoring support at this point can be helpful in recognising the contribution of assignees and partners, supporting their personal growth and development, and empowering assignees and partners to make the most of the experience.

Thriving:

Relocation and settling in can be an allconsuming experience, and it is easy to become focused on the day to day and forget to think about the future. It is important the assignee keeps an eye on the future and their future career direction. For partners wishing to pursue a professional life in the future it is important they do the same. The assignment experience is a developmental one and it is beneficial to encourage assignees and partners to recognise the skills and knowledge they

LOUISE WILES

Co-author, Thriving Abroad: The Definitive Guide to Professionals and Personal Relocation Success. How can HR and global mobility engage and empower talented international assignees to create the international success their organisations require? Thriving Abroad: The Definitive Guide to Professional and Personal Relocation Success is written for international assignees and their partners, putting them at the centre of the relocation process, Thriving Abroad recognises the holistic impact that international relocation has on their lives. Viewing the assignment from their perspective Thriving Abroad empowers and engages assignees to achieve optimal professional and personal outcomes. Combined with organisational support Thriving Abroad makes a powerful tool for supporting and engaging international assignees. If you would like to know more about the book and access the associated Ebook for HR professionals, please visit www.thrivingabroad.com/book

INTERNATIONAL HR ADVISER SUMMER

What Do Business Leaders And Mobility Professionals Have In Common? The 2017 Santa Fe Global Mobility Survey conclusively shows that despite barriers to globalisation and the changing geopolitical context, global mobility continues to be recognised by businesses as a vital factor in an organisation’s growth and success. Against this background, the survey also highlights that while significant challenges remain for global mobility teams, there are some encouraging signs of a more strategic, business-focussed approach of improved ability to measure return on investment and the greater use of technology. Business leaders, HR and Global Mobility professionals alike, recognise that investing in an internationally mobile workforce is critical to an organisation’s development.

The Impact Of Geopolitics On Mobility

The world appears to be shifting towards more insular, nationalistic agendas, and certainly a more dangerous environment through unconventional terrorism, cyberattacks, and social media - reported as being manipulated to influence economic and political perspectives. There is still much debate on the impact of the historic European Brexit situation that is currently unfolding, with the potential prospect of closed borders from an employment perspective and reduced access to the free market. Also, the US President’s proposal to build border walls with their neighbouring country and publicised ‘America First’ policies.

Demonstrating The Strategic Value Of Global Mobility

Interestingly, following on from last year’s survey, the latest findings continue to reflect the comparison between business leaders and global mobility professionals’ views on business driver priorities. One important difference is that business leaders appear more focused on commercial drivers – business expansion, and delivering international projects, whereas it seems that global mobility professionals place greater emphasis on providing specific skills and resourcing roles that remain unfilled locally. Despite the rhetoric, the reality is that global mobility teams will combine corporate expansion with people development initiatives.

Key Takeaway: Global Mobility Professionals focusing more on skills and resourcing than wider business goals for international assignments.

2017 GLOBAL MOBILITY SURVEY

Key Takeaway: Global Mobility wants to spend more time on strategic workforce planning.

Key Takeaway: strong growth expected in international assignments, particularly for short-term assignments.

INTERNATIONAL HR ADVISER SUMMER

Enabling A Strategic Role Requires A Commitment To Transformation

The question is, how can a professional's transition to completing more long-term strategic planning while ensuring mobility case management continues smoothly, compliantly and in a risk-managed way? The answer depends on a number of factors including an organisation’s position on the Global Mobility function, combined with its leadership’s perception on the role. Those in the global mobility industry understand that the role is a complex mix of international HR, compliance, compensation, supply-chain management and customer service. This is not always fully recognised. Particularly by those who may only see the operational aspects of global mobility. The survey highlights that global mobility professionals’ ability to change the perception and contribute to the strategic planning process may be impaired by resource constraints - instead focusing on mostly operational work. Furthermore, organisation structure can impinge on global mobility’s ability to be included in strategic activities – whether it’s through reporting lines and structure in centres of excellence or shared services, or business partner models. This surely represents a call to action for global mobility teams, to better promote their successes and communicate the value of their contribution, to provide meaningful data analysis, and secure an invitation for inclusion in strategic planning and evaluation of the return on investment from internationally mobile employee deployment. Nevertheless, some global organisations have structured their HR and Global Mobility functions to work collaboratively to focus on strategic advisory and manpower planning activities, and are reaping the benefits of including global mobility advisors earlier in business planning, manpower planning and candidate selection. To achieve this they have undertaken strategic investment decisions on whether to increase internal headcount, invest in global mobility specific software, or look for a suitable partner who has the right resources, geographic footprint and technology to take care of the operational aspects of managing an internationally mobile employee workforce. All of the above have commercial, technological and people implications. Each should be rigorous to withstand objective assessment, and support both the organisation’s short-term (tactical) and longterm goals. Deciding on what activities are key depends on the organisation’s expectations of the Global Mobility function.

Global Mobility Is Here To Stay

HR and global mobility teams appear to be pro-actively developing broader policy types

than only traditional long-term and short-term assignments. This is reflected in the survey finding’s forecast growth of policy types over the next 12 months. A more sophisticated approach to the alignment of policies with business and talent drivers is certainly an area in which global mobility teams are visibly creating value. There is an additional opportunity to potentially create overall cost savings for an organisation by moving away from traditional ‘rich’ assignments, towards more local to local plus conditions. It’s worth noting that while the traditional long-term assignment was slowly declining, evidence from the survey’s findings suggest that as organisations expand their footprint, they know that a balanced talent portfolio is needed to achieve multiple business and people objectives. Long-term assignments would grow at a double-digit pace, quite a change compared to previous years. However, the enormous expansion in shortterm assignments and international business travellers are two examples that highlight serious decisions need to be made over longerterm investments in technology, organisation structures and partnering decisions. Especially as organisations move into new locations and wrestle with the dynamics of the geopolitical positioning of governments in this volatile and uncertain world.

With almost 1,000 HR and global mobility or business leaders that took part across 56 countries, it’s one of the world’s leading global mobility surveys. The total number of international assignees and business travellers being managed by global mobility teams who responded to the survey are estimated to be in excess of 500,000. The survey was conducted by an independent research organisation on behalf of Santa Fe Relocation Services. To request a complimentary full copy of the 2017 Santa Fe Global Mobility Survey report; Embedding Business Strategy in Global Mobility, please visit: www.santaferelo.com/globalmobilitysurvey

Relocating Employees To The UK?

If you have employees moving to the UK, please share our website www.expatsguidetotheuk.com with them for useful information and links for expatriates of all nationalities. Topics covered include: Banking & Wealth Management Expatriate Clubs Embassies & High Commissions Driving & Transport Education: Schools & Universities Healthcare & Hospitals Health Insurance International Family Law Moving & Relocation Pet Transportation Serviced Apartments Taxation Travel Launched in 2003, and updated annually, this handy online Guide serves as a useful reference to help expatriates settle into life and work in the UK. Please feel free to include this link on any information portal or template documents. If you would like to bulk order FREE hard copies of the 2017 Guide, please email damian@expatsguidetotheuk.com www.expatsguidetotheuk.com

INTERNATIONAL HR ADVISER SUMMER

Should Companies Invest A Little To Save A Lot? The Global Mobility function is not a new phenomenon nor is the concept of an employee being placed on assignment as a result of globalisation. However, in recent years, the budget for an in-house Global Mobility function has become minimal or non-existent. The Global Mobility function historically has sat within Human Resources, Compensation and Benefits, Workforce Management or as a standalone function. The function can be centralised, decentralised or have a Centre of Expertise to undertake the day to day operations or strategy that make Global Mobility so unique. However, this uniqueness can mean a lack of understanding of the function and comprehension of its importance to the overall strategy of a company and its success globally.

Global Mobility Function Current Capabilities

The current capabilities of a Global Mobility function vary according to the budget they are provided with. This budget dictates the staff that can be employed and the resources available to the Global Mobility function within a company. If there is no, or minimal budget, the function will be under-resourced in staff and capability. This can lead to overworked Global Mobility Managers and Global Mobility Specialists who are unable to partner with stakeholders within the company or provide cost-effective assignment solutions that enhance the company strategy. Over the last five years, more and more functions are under-resourced or reliant on under skilled employees to aid with the daily operations of the Global Mobility function, and in some cases one person will be expected to undertake all operational actions globally. In these instances there is minimal scope for value to be added and Global Mobility often refer to themselves as “firefighters”, ensuring an assignment is compliant from both a tax and immigration perspective only. There is no time for Global Mobility Managers to educate key stakeholders on the Global Mobility function, maintaining poor working relationships that do not deliver what either party requires from one another. If neither party deliver, ultimately the employee

on assignment suffers and potentially revenue for the company can be lost. In extreme cases a minor breakdown in a relationship or uncertainty about expectations can cause the employee to resign and the client relationship to suffer.

The Function can be centralised, decentralised or have a Centre of Expertise to undertake the day to day operations or strategy that make Global Mobility so unique. The Global Mobility function's uniqueness is cemented in the need for multiple vendors to undertake the task of placing an employee on assignment. No other function is so reliant on external parties to undertake its daily operations, but this is essential for the Global Mobility function to maintain compliance and administer the benefits and allowances of the company’s Global Mobility Policies. If the Global Mobility function is under resourced, monitoring vendor service level agreements is not a priority and a company can be overcharged fees and be provided with inadequate service with little challenge from the Global Mobility function. In parallel to inadequate vendor service and fees, the Global Mobility function can become reliant on Excel or software developed by other departments to track who is on assignment, critical dates and

to undertake core tasks which can create a laboured and time intensive process. There is no budget for technology to enhance and ease the administrative burden of placing an employee on assignment. Sadly, the Global Mobility function relies on the individual capabilities of team members as opposed to utilising the numerous technological offerings available on the market.

Global Mobility Function Potential Capabilities

The Global Mobility function has the capability to be one of the most innovative, strategic and successful functions within a company. However, to achieve these goals the function needs to be provided with a budget and support from senior leadership. The Global Mobility function requires specialists in relevant fields who can undertake key tasks in a timely and proactive manner avoiding the “firefighting” many Global Mobility professionals have become akin to. Global Mobility Managers can partner with key stakeholders and add strategic value to the company’s assignment requirements through training, planning and understanding an individual stakeholder’s needs. However, this can only happen if the Global Mobility function has the resources to allow Global Mobility Specialists to work independently and allow Global Mobility Managers to work strategically and not purely operationally. Freeing time for Global Mobility Managers can also enable more time to be spent on vendor relationships. The relationship between the Global Mobility function and a vendor should be seen as a partnership and requires effort from both parties. The more time the Global Mobility Manager can dedicate to this relationship the better quality service the Global Mobility function will be provided with, and the value of these partnerships will be shown to the company through a better understanding of each other. This can also mean the proactive monitoring of the service level agreement, tracking fees and regular meetings to maintain the partnership which are undertaken proactively and not relegated to a task when the Global Mobility Manager has capacity. Providing a Global Mobility function with basic technology assistance will ensure minimal time is spent on administration, tracking and determining metrics which are part of the Assignment Lifecycle. Automated tools can

GLOBAL MOBILITY FUNCTION enhance reporting requirements and provide global consistency with processes and policies. If the entire worldwide Global Mobility function uses the same system, employees are provided with consistency and have the same assignment experience no matter which region they are relocating to and from. A positive experience during the assignment initiation helps build a relationship of trust with the Global Mobility function which can be maintained for the duration of the assignment if minimal time is spent undertaking administration.

Global Mobility Function Expectations In The Future

In the future the Global Mobility function will be expected to act as a strategic partner with the company, a trend which is slowly growing, and offer cost and time effective solutions. Assignment packages are no longer extensive and the traditional assignment types are changing to meet differing needs, which the Global Mobility function should be able to respond to. If the function continues to be provided with a minimal budget and has limited staff and resources, it will be impossible for a proactive response to the ever changing demands imposed for the Global Mobility function, leading to frustrations from both parties. Globalisation does not appear to be disappearing despite the rise of nationalism

in the last year, but the movement of an employee globally is ever-changing and becoming more complicated. Every company has to make cost savings to balance the books and keep shareholders happy, but at what expense? Chipping away at the Global Mobility function budget or not providing the function with the staff and capability it needs to be best in class can have far reaching consequences, which are not isolated to compliance. Placing an employee on assignment is a large investment by a company and an unhappy experience can result in the employeeâ&#x20AC;&#x2122;s assignment failing, or the employee resigns. Every employee on assignment incurs an investment of three to ten times the base salary, which means it is crucial the assignment is successful and the employee is retained. Shieldgeo estimate that the direct costs of multiple assignments failing can cost a company in the United States of America over two billion dollars. If Global Mobility is under-resourced in skills, technology and budget there will be little time spent on the â&#x20AC;&#x153;nice to havesâ&#x20AC;? that can save an assignment, and the investment of placing an employee on assignment will be futile. The Global Mobility function is only as good as what a company has invested into it, if that investment is minimal, the function will never be best in class or thrive to meet the ever changing global compliance demands and minimise expenditure for the company.

HOLLY MARIA CREED

Upon graduation from univeristy Holly undertook a graduate scheme in US & UK expatriation tax before moving to EY to specialise in global mobility. She then moved into Global Mobility consulting before becoming the project manager tasked with helping the Head of Global establish a GM model and process for a global energy company. Holly currently works as a Global Mobility Manager, and along with her global counterparts is working towards the re-design of the Global Mobility function of the company following a recent merger. Holly is fast gathering a growing reputation within the industry and in 2016 was nominated and shortlisted for Global Mobility Rising Star within the EMEA region.

INTERNATIONAL HR ADVISER SUMMER

Inclusive Leadership The success of diversity and unconscious bias training, and its direct effect on workplace inclusivity, is regarded with a certain level of cynicism. In my role as a diversity consultant, I have dealt with many senior managers who have claimed to value inclusive leadership as one of their core organisational values, but when I delve a little deeper I inevitably find that they have little understanding of what this actually entails, but realise it is important to acknowledge it in a business setting. This lack of clarity over the meaning of ‘inclusive leadership’ is surprisingly widespread, so it’s important to establish a definition. When Boris Groysberg and Katherine Connolly (Harvard Business Review Sept 2013)[1] surveyed 24 reputably inclusive CEOs from around the world, they identified a three-pronged common theme: inclusivity being a personal mission of the CEO; a business imperative for sourcing innovative and creative talent; a moral imperative linked to personal values and experience. Central to these values is the inclusive leader who recognises that employee performance is greatly improved when they are made to feel valued, giving a company an edge over competition in terms of reputation – which is worth its weight in gold in business. Research by Opportunity Now[2] supported this notion, finding that 80% of employees who had worked with an inclusive leader felt more productive, motivated and loyal to their company and more inclined to go the extra mile. My previous experiences with a particular manager, whom I held in high regard as an inclusive and progressive leader, demonstrated this. He positioned clear standards of what was expected of us: we were not to work past 5pm, and effective time management with regard to childcare and other personal arrangements was well supported. This manager was respected by his employees, whose retention was one of the organisations top achievements. In response to this, we as employees were highly committed to our jobs and collaborated well as a team, willing to go the extra mile and do a bit more when the occasion called for it. While the business sector widely recognises the benefits of inclusive leadership on paper, many often question how exactly this translates in practical terms. Throughout my career I have given consultancy support to business leaders from many sectors, both

public and corporate, and in keeping with the worldwide research conducted, there are some themes that are essential to developing an inclusive style of leadership. These themes should form a central component of any action plan devised, as should a value statement along the lines of ‘no excuses, only excellence’. In the words of Martin Luther King: “If I cannot do great things, I can do small things in a great way.”

Leadership agility is key to developing the effective communication skills needed to understand, influence and motivate. This form of agility demonstrates the leader’s ability to adapt their own behaviour based on their colleagues’ personal experiences and perspectives. Leaders clearly define what is meant by inclusive culture, embraced within the organisation culture. This was defined by Grosberg and Connolly[1] as ‘one in which employees can contribute to the success of the company as their true selves whilst the organisation respects and leverages

their talents, which gives them a sense of connectedness.’ Leadership agility is key to developing the effective communication skills needed to understand, influence and motivate. This form of agility demonstrates the leader’s ability to adapt their own behaviour based on their colleagues’ personal experiences and perspectives. One particular senior manager I once worked with conducted regular oneon-one meetings with his employees, and adapted his style of communication to better suit the individual. By doing this, he was in a stronger position to understand their career aspirations and take preventative action in regards to any concerns raised. It is important for inclusive leaders to gain an awareness of their own preferences and unconscious biases, and take action to correct these patterns in the ways they interact with their employees. Some leaders truly value diverse workforces because they recognise the robust and actionable decisions such teams produce, even if they take longer to come together. But these managers also take responsibility for making certain that staff members are clear of their responsibilities within the inclusive culture of the workplace. Leaders advocate accountability through diversity metrics. At face value, diversity can come across as abstract and tokenistic, but as it gains momentum in business, more statistics are being published to evidence its value. Organisations have started making detailed examinations of the relationship between sets of metrics over time, such as how the composition of job applicants correlates with successful applicants, and how this correlates with those who make useful contributions during their employment. Another popular set of metrics is that of retention rate tracking between different groups: the rates at which promotions are awarded, how long this progress took, and how many staff members leave the company. Metrics of this sort help companies to monitor their wellbeing, and diagnose any issues that may arise. Organisations must position inclusive leadership – encouraging initiatives and substantial evidence of results – as a priority. By allotting time to diversity and inclusion efforts such as staff networking and steering groups, leaders take proactive measures. This way, clear expectations are set, objectives are laid out and achieved within certain time frames. Goals correlate with recruitment, promotion, allocation of tasks, opportunities for professional development and customer engagement. Taking these measures can

INCLUSIVE LEADERSHIP make significant improvements to staff confidence and engagement. Leadership role model – a varied array of leaders signal a top down commitment to diversity, which also provides emerging leaders with role models to identify with and model. A leadership role model will demonstrate a top-down dedication to diversity. Inclusive management is about implementing a change in company attitude, and on average this takes between two and three years to really establish. During this period, it is important to bear in mind that all organisations will experience fluctuations, with the likes of retirements, redundancies and restructures, and these circumstances may temporarily change the sustainability of progressive changes. Leaders who make inclusiveness a priority during these changes must ensure that staff members feel engaged and valued. Ultimately, inclusiveness must be viewed as a core value of the organisation if it is to withstand any trial period – not as a token gesture or a passing craze. Inclusive leadership means working hard, thinking clearly and teaming up. In the words of Olympian Steve Redgrave: “It’s not always a bed of roses, but the blend of characters makes the strength of the team.” References: [1] https://hbr.org /2013/09/great-leaders-

who-make-the-mix-work [2] http://gender.bitc.org.uk/system/files/ research/inclusive_leadership_culture_ change_for_business_success.pdf

Leadership role model – a varied array of leaders signal a top down commitment to diversity, which also provides emerging leaders with role models to identify with and model.

SNÉHA KHILAY

Inspired by the Gandhi quote “be the change you want to see in the world”, Snéha Khilay, founder of Blue Tulip is a specialist diversity and management/leadership consultant working in the UK and internationally. She has advised Board Members, CEO, Executive Directors, and Senior Managers on how to develop a strategic and operational approach to problem solving, particularly in relation to the changing stance on diversity, equality and unconscious bias. www.bluetuliptraining.co.uk

INTERNATIONAL HR ADVISER SUMMER

The Benefits Of Remote Global HR Services Global mobility is accelerating at an incredible pace putting pressure on HR departments to not only keep up with international recruitment requirements but also to take a predictive stance. Today’s HR professionals need to have a full understanding of their company’s business strategy in order to develop a global HR strategy that can deliver the best possible return on their investment. HR must manage increasingly diverse workforces and deliver positive worker experiences that will allow their expat workforce achieve the results that they were recruited to deliver. Yet, at the same time make sure that they are getting the best possible value for their company and managing costs. So no pressure! A “one size fits all” global HR programme does not work. HR departments need to adopt a flexible and tailored approach, taking into account employee choice whilst adapting to the specific needs of different employee groups, and providing employee benefits that are most valuable to them.

HR must manage increasingly diverse workforces and deliver positive worker experiences that will allow their expat workforce achieve the results that they were recruited to deliver. 30

Needless to say, managing talent and retaining key staff is a priority, which is why the trend is moving towards focusing on recruiting staff with potential and the right attitude to succeed, rather than specific skill sets. Going forward it is suggested that around two-thirds of international senior management appointments will come from internal promotions. As stated in the PWC report Talent Mobility 2020 and Beyond, “The challenge HR faces is in convincing organisations to look beyond the quantitative costs of international assignments and to take a longer-term view of investment in talent mobility”. This is where Atrium HR Consulting can help to make life easier. Atrium was developed as a one-stop solution for global HR professionals, the first company to cover the entire expat employee lifecycle. Taking into account the growing pressures associated with global HR and the advances in modern technology, they have created a formula that not only makes life easier, but it also saves money. The aim is to relieve HR professionals of the hassle of undertaking every single aspect of managing global mobility and staff retention, whilst making significant savings on costs.

Cost Savings On International Recruitment Fees

Do you know that around 60 per cent of international recruitment costs can be attributed to travel and accommodation? Yet these types of costs are completely unnecessary. Today’s remote technology means that there is no need for complicated diary management or flying to far flung corners of the world to liaise with local recruiters and potential expat candidates. With all of the added pressures on HR, wouldn’t it be much more cost-effective to engage experienced HR professionals who can manage the initial recruitment stage, undertake psychometric testing and draw up a short list of suitable candidates? This type of assistance would save unnecessary stress, time and the costs associated with travel and accommodation expenses … in fact it is possible to save up to 90 per cent when compared to traditional recruitment methods.

Positive Employee Experience

Earlier we mentioned that it is important to consider the entire expat employee lifespan, of which international recruitment is just one aspect. International assignees are in a unique

In order to ensure optimum performance, HR must adopt a more holistic approach to the globally mobile employee experience. Providing support in the form of enticing employee benefits, global wellness and counselling services as part of their HR programmes has proven to be highly effective. position; on one-hand they have a fantastic experience ahead of them, yet on the other, they have been uprooted from their usual support network and are often living in a different time zone. In order to ensure optimum performance, HR must adopt a more holistic approach to the globally mobile employee experience. Providing support in the form of enticing employee benefits, global wellness and counselling services as part of their HR

REMOTE GLOBAL HR SERVICES programmes has proven to be highly effective. Resolving issues as a diverse as sexual performance to family problems, can leave the employees free to concentrate on their new role and delivering the required results.

Remote Counselling And Coaching

Let’s take the example of a senior manager who is worried about delivering results in a new overseas assignment but all he needs is the correct support and a sounding board. What if he were able to access a remote professional coaching service prior to an important meeting, at home in the evening or in fact whenever it would help him to focus, concentrate and deliver. This is the reality of remote leadership and management coaching. Expat employees have an instant support network on-hand to assist, without the time or cost implications of booking physical sessions.

Employee Benefits - Exclusive Deals And Discounts

Working overseas is increasingly seen as a rite of passage particularly amongst Millennials who are looking for new experiences. Yet, here’s the rub, statistics show that there is also a growing trend for job hopping, particularly in Asia*. People are always on the lookout for a

better position or expat package. So how can HR snag the best talent and improve employee satisfaction without breaking the budget? The answer is to work with a dedicated expat broker to gain access to tailor made benefits and exclusive deals and discounts, covering health insurance, life insurance, savings and pensions. Today’s expat workforce has access to an incredible array of opportunities in an increasingly globally connected world, which means that HR

professionals face a constant battle to attract the best candidates. Thinly stretched HR professionals must deliver value for money and long-lasting results for the business, which is why Atrium HR Consulting has devised the world’s first fully remote global HR programme, allowing the HR department to find the best candidates, whilst saving time and money. References: *PWC.com/talent mobility 2020 and beyond.

GABRIELLE RAMSAY-SMITH

Gabrielle has 26 years’ experience of working with the 'world of people' in various creative Human Resource roles. During her career, she has occupied a number of high profile positions working strategically with owners, executive leadership, managers and teams to improve business performance through the engagement and motivation of people. Gabrielle has substantial global experience having worked in the UK, Hong Kong, China, Russia, South Africa and the Middle East across a range of challenging industries. Atrium HR Consulting was developed as a one-stop solution for global HR professionals, the first company to cover the entire expat employee lifecycle. Taking into account the growing pressures associated with global HR and the advances in modern technology, they have created a formula that not only makes life easier, it also saves money. The aim is to relieve HR professionals of the hassle of undertaking every single aspect of managing global mobility and staff retention, whilst making significant savings on costs. For further information please contact: email info@atriumhr.com or visit www.atriumhr.com.

INTERNATIONAL HR ADVISER SUMMER

RES FORUM

The Ingredients For Corporate Success? The RES Forum Annual Report 2017- The New Normal of Global Mobility- Flexibility, Diversity & Data Mastery

The search for excitement, adventure, cross-cultural learning and the avoidance of problems at home are amongst key drivers to seek an international assignment (Hippler, 2009; Doherty et al., 2011). Global careers and talent management are amongst the crucial ingredients for corporate success (Scullion and Collings, 2011) and understanding individual drivers and designing matching and motivating Global Mobility (GM) approaches is at the heart of high performance GM work (Dickmann et al., 2008). The RES Forum surveyed 61 large multinational corporations in its recent survey Organisation Development (Talent, Resourcing, Development) and here. The results of this recent survey set out the talent landscape within global firms with respect to the availability, management, career planning, performance and other outcomes of expatriation programmes.

Availability Of Talent

As organisations expand globally, it seems as if the willingness of their professionals to work abroad becomes more important to them. Firms have moved to incorporate mobility willingness into their selection, career and performance management systems (Dickmann and Baruch, 2011; Stahl et al., 2002; Dowling et al., 2013). In almost half the organisations (49%) it is very, or extremely, important to show willingness to be internationally mobile in order to be seen as key talent. Only in one in ten firms is this of low importance which is a strong indicator of the value of international assignments for talent development and careers. Questions and resulting data on the supply of global talent have been tracked by the RES Forum over several years via the RES Forum Annual Report survey cycle and show that the shortages are acute and are getting worse. In comparison to the 2015 RES Forum Annual Report survey research, the situation may have slightly worsened for companies especially with respect to executive and senior managers. For instance, the most severe shortage i.e., having less than 40% of requirements, has gone up by 13 percentage points for executives. In turn, the availability of entry level professionals for global assignments has gone up. Overall, the situation is relatively bleak for organisations that search for the right talent to work abroad for them. There are many factors

For your organisation, do you feel that you have the required number of employees who are willing to be internationally mobile?

that contribute to the resourcing challenge. Amongst those are uncertain career and repatriation effects for expatriates (Hurn, 1999; Lazarova and Cerdin, 2007), dual career and family issues (Harvey, 1995; McNulty, 2012) and the specific context and risk exposure of the assignment location (Dickmann et al., in press; Dickmann and Cerdin, 2016). How organisations design the expatriation cycle (Harris et al., 2003) and manage their expatriate sourcing, career management and repatriation policies and practices, increases their expatriation success (Brewster et al., 2014; McNulty et al., 2013).

Planning: Companies Concentrate On Top Talent

We evidenced in earlier RES Forum Annual Reports (2016, 2015) that MNCs concentrate their planning on two areas. Firstly, they work on a strategic level in terms of what their global strategies and structures are (Bartlett and Ghoshal, 1999; Dickmann, 2017). Half of the firms in this survey described themselves as pursuing geocentric staffing, aiming for one integrated corporate culture with no regional biases, while slightly more than a quarter worked towards integration around home country approaches that are exported globally. Secondly, the MNCs shape talent policies and practices. However, our data indicates that half of the firms do not have talent pipelines across all levels of the organisation. In turn, more companies have a dedicated top talent strategy to develop future leaders. Part of GM planning is the marketing of international assignments and the assessment of their effect on individualsâ&#x20AC;&#x2122; commitment, engagement and work effort. A third of companies actively market the value of an international career within their organisation in order to strengthen the pipeline of globally mobile employees. While it is still rare that MNCs use GM for the attraction of external applicants (Point and Dickmann, 2012), this is likely to raise the awareness of existing staff about global opportunities for them. Interestingly, the opportunity to work abroad

is seen to engage younger generations, (Generation Y, Millenials and Generation Z; i.e. all staff who were born after 1981) to a much higher extent. More than 80% of firms felt that for these generations an assignment is very important, or important, for their engagement. In contrast, only 14% thought this about Baby Boomers and 41% about Generation X.

Selection: Companies Could Be More Sophisticated

The selection of assignees is often driven by their current work performance and availability for a move. Even though many organisations link expatriate sourcing with talent or career considerations, only a few use sophisticated international assignee selection tools. One in four companies assesses the cultural intelligence of their assignment candidates. It has been shown that cultural intelligence and cultural agility is beneficial for adjustment to the host country culture, local negotiations and performance (Caligiuri, 2013; Thomas et al., 2012). Our research tells us that about one in seven firms assess language capabilities and far fewer look at personality, emotional intelligence, conduct or other psychological or psychometric assessments. While MNCs have gone beyond the â&#x20AC;&#x2DC;coffee machine selectionâ&#x20AC;&#x2122; (Harris and Brewster, 1999), there are still many tools available that they could use to increase the quality of candidate selection. Many firms do not use the best selection approaches and may lose a competitive commercial edge as a consequence through potentially not selecting the best candidates who in turn do not deliver the best possible business results. However, this assumes that companies have a choice about who to send; the reality described above indicates that many firms do not have the luxury of actual choice. The most likely area continues to be early career professionals where MNCs can design a strong talent development link and

INTERNATIONAL HR ADVISER SUMMER

are able to select amongst several suitable candidates in a sophisticated way.

In your opinion, how do the careers of returning international assignees in your organisation unfold?

Careers – Working Abroad Can Pay Off It is clear that key drivers for expatriates to go on assignments are the chance to improve their career prospects as well as developmental opportunities. Firms themselves argue that it is moderately important for promotion decisions for candidates to be willing to go abroad. Just over half of the MNCs thought that mobility willingness was important for executive and senior managers. The share of firms considering this as important drops to about a quarter for entry level professionals and other professionals. Interestingly, it is not the executive managers who are seen to most need international assignment experience before being promoted to a more senior role at executive levels. That falls to senior manager (e.g. below executive) promotions. In half of organisations, senior managers need to have foreign work experience before promotion in contrast to 38% of executive managers, 29% of managers and 15% of professionals. This data is unexpected and shows that for the last step up the corporate ladder, the criteria and demands on the person become different as the incumbents need to think and act for the whole organisation and need to manage more strategic and broader affairs. Higher touch HR support as a key lever for talent development is relatively common in organisations with 61% using this sometimes, mostly or always. In turn, having assignment mentors (52%) or a more active assessment of ongoing performance (27%) is rarer. It is interesting that despite the evidence of how assignment mentors can increase adjustment and performance whilst working overseas (Crocitto et al., 2005; Harvey et al., 1999) this work and career support is only used by half the organisations. Does the individual’s career benefit from expatriation? Working abroad normally pays off in career terms. Some literature outlines that there is a chance of a career wobble upon return and/or longer term negative career effects (Hurn, 1999; Dickmann & Baruch, 2011). However, in our surveyed organisations negative career effects, at 2%, were unlikely which was in line with more recent research (Dickmann et al., 2016). Instead, in 37% of organisations the careers of repatriates unfolded better than their non-expatriated peers. Notwithstanding this statement, many firms did not have good data, with 32% or respondents saying they were not sure about the career impact. In addition, about a third of firms indicated that expatriates and non-expatriated peers had a similar career trajectory.

For the various management levels in your organisation, when an employee goes on assignment, do you consider what their NEXT role will be when they repatriate?

While originally many writers suggest an ‘out of sight, out of mind’ syndrome and other detrimental effects to the careers of international assignees, it seems that these concerns are less acute in the RES Forum member organisations. Nevertheless, given that assignees tend to work longer hours abroad and suffer many disruptions to their private lives, (which admittedly includes positive ones), the 30% of assignees who have a similar career progression to their peers might benefit from a range of talent and repatriation support measures to maximise their effectiveness on return. One of the individual Return on Investment (ROI) indicators often cited (McNulty and Inkson, 2013) is career progression. Unfortunately, only one in twenty organisations formally tracks repatriate career progression for two years (with one firm tracking it for five years). Therefore, much of the career data is based on informed guess work. The key problems often lie in the time immediately after repatriation as outlined by one survey respondent: “[On repatriation a] career within the organisation may not be always better due to a bad landing role. However, generally, I would expect that the [expatriate] experience would enhance their overall career”. This conclusion is certainly supported by new research (Suutari et al., in press; Dickmann et al., 2016) that shows that individuals who went on an international assignment several years before (in the research it was 12 years) still benefit in terms of their internal and external marketability, the knowledge and skills they acquired, the networks they built and the greater clarity, motivation and purpose to their professional lives.

Repatriation

One of the activities that an organisation can undertake in order to make arguably the most difficult part of the assignment (Hurn, 1999) – repatriation – more successful is to engage in forward planning with assignees. Clarifying the assignee’s next role will lead to more job security and

improved integration into the career plans of individuals, as well as more focussed family activities in relation to schooling, housing, etc. In addition such structured planning around repatriation allows the part of the organisation now receiving the returning expatriate to be better prepared to integrate the employee and support them in hitting the ground running. Unfortunately, less than a third of companies plan the next role after repatriation at the time of assignment commencement for all employees irrespective of hierarchical level. Senior and executive managers tend to have most insights into their next roles while the lower levels in the organisation have to live with more uncertainty as regards their next role.

Return On Investment (ROI)

Marilyn Monroe stated that “sometimes good things fall apart so better things can fall together.” The upset to organisational teams and individual lives through expatriation can have many positive sides. Put differently, international assignments can be fruitful for expatriates, their families and organisations (McNulty et al., 2013). The more a potential assignee can benefit from the move, the more his/her incentive will be to go on the assignment and the stronger the organisation’s negotiating position in terms of selling the benefits of the move and avoiding throwing money at the problem (Dickmann et al., 2008). It would make sense for firms to understand the drivers of individuals and to understand their thoughts about the benefits of working abroad. However, only a third of organisations assess the assignment value for the employee and contrast it with the business interests. In turn, often the assignment project and overarching goal will determine the assignment pattern, be it short or long-term, business travel or international commuting. In terms of actual Return on Investment (ROI) assessment, there have been many calls for improved

RES FORUM company practices. Doherty and Dickmann (2012) found that where organisations assessed ROI, it was mostly in relation to the achievement of budgets and the reduction of costs rather than exploring benefits. McNulty and Inkson (2013) have long argued that the goals and broader context needs to be taken into account when assessing ROI and that the perspective, whether individual or organisational, will matter. The RES Forum team subscribes to these ideas and while it could not relate ROI to context specific goals, the RES Forum proposed in its 2015 and 2016 Annual Reports a range of generic measures including employee role effectiveness, achievement of business objectives, assignee retention, career and performance outcomes, successor development as well as professional development which could form the strong basis for measuring ROI, specifically with respect to Human Capital KPIs.

Conclusions

Looking at those outcomes which are mostly or always assessed by organisations, it is striking how few companies systematically explore these areas to understand the ROI of international assignments. The most assessed area is that of assignment business objectives being achieved. However, even then, only 39% of companies undertake this assessment and only about one in eight always does this. Employee effectiveness is being evaluated by one in four firms and assignee retention during assignment by one in three. All other areas, with the exception of costs, are less frequently analysed to explore the organisational outcomes of working abroad. Undertaking such ROI assessments might allow firms to understand their GM programmes better, may strengthen the case for foreign work and may lead to insights that can help to refine GM approaches for the future. Using data analytics could go some way towards measuring ROI better. In addition, other business areas such as general talent management programmes (Scullion and Collings, 2011), the effectiveness of succession planning or the tracking of high potentials / key talents’ performance and retention may inspire the design of tools to track ROI in GM. Understanding what value is generated, how and to whom it accrues will be important (Renshaw, Dickmann and Holland, 2016). References: • Bartlett, C.A. and Ghoshal, S. (1999). Managing across borders: The transnational solution (Vol. 2). Boston, MA: Harvard Business School Press. • Brewster, C., Bonache, J., Cerdin, J.-L. and Suutari, V. (2014). Exploring expatriate outcomes. The International Journal of Human Resource

Management, 25(14), 1921-1937. • Caligiuri, P. (2013). Cultural Agility: Building a Pipeline of Successful Global Professionals. San Francisco, CA: John Wiley & Sons. • Crocitto, M.M., Sullivan, S.E. and Carraher, S.M. (2005). Global mentoring as a means of career development and knowledge creation: A learning-based framework and agenda for future research. Career Development International, 10(6/7), 522-535. • Dickmann, M. (2017). International Human Resource Management. In: Redman, T. and Wilkinson, A. (eds.), Contemporary Human Resource Management, 5th Edition, pp. 258-292. London: Prentice Hall. • Dickmann, M. and Baruch, Y. (2011). Global Careers. London: Routledge. • Dickmann, M., Brewster, C. and Sparrow, P. (eds.) (2016). International Human Resource Management – Contemporary HR Issues in Europe, 3rd Edition. London: Routledge. • Dickmann, M. and Cerdin, J.-L. (2016). Exploring the Development and Transfer of Career Capital in an International Governmental Organisation. The International Journal of Human Resource Management. Published online 5 Oct 2016. http://dx.doi.org/10.1080/09585192. 2016.1239217 • Dickmann, M., Doherty, N., Mills, T. and Brewster, C. (2008). Why do they go? Individual and corporate perspectives on the factors influencing the decision to accept an international assignment. The International Journal of Human Resource Management, 19(4), 731-751. • Dickmann, M., Parry, E. and Keshavjee, N. (2017). Localisation of staff in a hostile context: an exploratory investigation in Afghanistan. The International Journal of HumanResource Management, Special Issue on Hostile Environments. Published online 20 Feb 2017. http:// www.tandfonline.com/doi/full/10.1080/ 09585192.2017.1291531 • Doherty, N. and Dickmann, M. (2012). Measuring the return on investment in international assignments: an action research approach. The International Journal of Human Resource Management, 23(16), 3434-3454. • Doherty, N., Dickmann, M. and Mills, T. (2011). Exploring the motives of companybacked and self-initiated expatriates. The International Journal of Human Resource Management, 22(03), 595-611. • Dowling, P.J., Festing, M. and Engle, A. (2013). International human resource

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management, 6th Edition. London: Cengage Learning. Harris, H. and Brewster, C. (1999). The coffee-machine system: how international selection really works. International Journal of Human Resource Management, 10(3), 488-500. Harris, H., Brewster, C. and Sparrow, P. (2003). International human resource management. Wimbledon, London: CIPD Publishing. Harvey, M. (1995). The impact of dual-career families on international relocations. Human Resource Management Review, 5(3), 223-244. Harvey, M., Buckley, M.R., Novicevic, M.M. and Wiese, D. (1999). Mentoring dual-career expatriates: A sensemaking and sense-giving social support process. International Journal of Human Resource Management, 10(5), 808-827. Hippler, T. (2009). Why do they go? Empirical evidence of employees’ motives for seeking or accepting relocation. The International Journal of Human Resource Management, 20(6), 1381-1401. Hurn, B.J. (1999). Repatriation-the toughest assignment of all. Industrial and Commercial Training, 31(6), 224-228. Lazarova, M.B. and Cerdin, J.-L. (2007). Revisiting repatriation concerns: Organisational support versus career and contextual influences. Journal of International Business Studies, 38(3), 404-429. McNulty, Y. (2012). ‘Being dumped in to sink or swim’: an empirical study of organisational support for the trailing spouse. Human Resource Development International, 15(4), 417-434. McNulty, Y., De Cieri, H. and Hutchings, K. (2013). Expatriate return on investment in the Asia Pacific: An empirical study of individual ROI versus corporate ROI. Journal of World Business, 48(2), 209-221. McNulty, Y. and Inkson, K. (2013). Managing expatriates: A return on investment approach. New York, NY: Business Expert Press. Point, S. and Dickmann, M. (2012). Branding International Careers: An analysis of multinational corporations’ official wording. European Management Journal, 30(1), 18-31. Renshaw, P., Dickmann, M. and Holland, D. (2016). Between two worlds: coaching employees on international assignment. Coaching Today, 19, 20-24. RES Forum (2015). Strategic Global Mobility & the Talent Management Conundrum, Written by Michael Dickmann, RES Forum, Harmony Relocation Network (UGRN in 2015) and

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Equus Software, 108 pages, London. • RES Forum (2016). Beyond Uniformity – A World of Opportunity. Written by Michael Dickmann, RES Forum, Harmony Relocation Network and Equus Software, 111 pages, London. • Scullion, H. and Collings, D. (2011). Global talent management. London: Routledge. • Stahl, G.K., Miller, E.L. and Tung, R.L. (2002). Toward the boundaryless career: A closer look at the expatriate career concept and the perceived implications of an international assignment. Journal of World Business, 37(3), 216-227. • Suutari, V., Brewster, C., Mäkelä, L., Dickmann, M. and Tornikoski, C. (in press). The effect of international work experience on the career success of expatriates: a comparison of assigned and self-initiated expatriates. Human Resource Management. • Thomas, D.C., Stahl, G., Ravlin, E.C., Poelmans, S., Pekerti, A., Maznevski, M., Lazarova, M.B., Elron, E., Ekelund, B.Z., Cerdin, J.-L., Brislin, R., Aycan, Z. and Au, K. (2012). Development of the Cultural Intelligence Assessment. In: Mobley, W.H., Wang, Y. and Li, M. (eds.) Advances in Global Leadership Volume 7, pp. 155-178. Emerald Group Publishing.

PROFESSOR MICHAEL F. DICKMANN Professor of International HRM at Cranfield University, School of Management.

HEATHER HUGHES

General Manager, The RES Forum T: +44(0)207 127 8075 E: office@theresforum.com This article is based on Chapter Four of The RES Forum Annual Report 2017- The New Normal of Global Mobility- Flexibility, Diversity & Data Mastery, authored by Professor Michael F. Dickmann, Professor of International HRM at Cranfield University, School of Management, and produced by The RES Forum, Harmony Relocation Network and Equus Software. To read the full report for free, in-house GM and HR professionals can register to join the RES Forum at no charge. Just click “Join” and enter your details on our website at www.theresforum.com. Relocation Vendors and other interested parties may request a copy of the report by emailing us at office@theresforum.com.

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Our Website That Assists Americans Living In, Or Moving To The UK www.theamericanhour.com is updated regularly with content and information beneficial to any American moving to, or living in the UK. There are over 40 pages of information full of resources and useful contacts and links. We also send out a monthly email newsletter and organise networking events for Americans living in the UK.

THIS ISSUE’S FEATURES INCLUDE: Tax Issues • Eating Out • Wealth Management Theatre • American Women’s Clubs News • American Eye Travel • Arts & Antiques • Hotel Review • A Letter From Scotland Embassy Corner • UK Sports • Legal Matters

If you would like further information, please email: helen@theamericanhour.com

Help your American expatriate employees in the UK, by sharing information about these products now! 36

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Visit our website www.internationalhradviser.com and complete the online registration. International HR Adviser is the leading, quarterly magazine for International HR professionals globally. It has been publishing for 13 years and covers topics such as International HR Strategy, Benefits, Tax, Global Tax, Technology, Compensation, Trends in International Assignments, Healthcare, Insurance, Surveys, Country Profiles, Immigration, Moving & Relocation, Spousal Support, Education, Property, Cross-Cultural Issues, Case Studies, and more. For further information please call Helen Elliott on +44 (0) 208 661 0186 Email: helen@internationalhradviser.com Website: www.internationalhradviser.com

DIARY DATES

INTERNATIONAL HR ADVISER SUMMER

JULY

Webinar: Cultural Awareness and Duty of Care: Preparing Associates for Challenging Environments 11 July 11:00 AM (ET) 16:00 (GMT) Free webinar, sponsored by Dwellworks Learn more and register at www.WorldwideERC.org/Webinars

Master Series: Current Enforcement Trends and Global Immigration Program Management

13 July Metro Meeting Centers Boston, Massachusetts, USA In alliance with Berry, Appleman, & Leiden, LLP (BAL) Learn more and register at www.worldwideerc.org/MasterSeries

Webinar: Worldwide ERC® Government Affairs Update

13 July 11:00 AM (ET) 16:00 (GMT) Free webinar, sponsored by Worldwide ERC® Learn more and register at www.WorldwideERC.org/Webinars

Webinar: Increased Efficiencies Through Data Integration 27 July 11:00 AM (ET) 16:00 (GMT) Free webinar, sponsored by Aires Learn more and register at www.WorldwideERC.org/Webinars

SEPTEMBER

FEM Summit & EMMAs APAC – Hong Kong

7 September Harbour Grand Hotel, Hong Kong Don’t miss the opportunity to attend the FEM APAC Summit & EMMAs in Hong Kong and hear from leading global mobility professionals. Join us to share best practice and network with your peers while coming away with valuable insights and ideas for your own programme. Find out more information at www.apac.forum-expatmanagement.com

GloMo Training – Essential Global Mobility

8 September 10am - 4pm BDO, 55 Baker Street, London, W1U 7EU This session will provide you with an insight into Global Mobility jargon, acronyms and the assignment life cycle. We will also provide an overview of the tax, payroll and immigration considerations when managing globally mobile employees helping you piece together the complicated jigsaw that is Global Mobility. Particularly relevant to those that are reasonably new to Global Mobility or those who work in a specialist area and are keen to broaden their knowledge. E-mail bookings@expat-academy.com for more information

RES Forum Connect Munich

Friday 15 September Munich, Germany For the full agenda and details of how to sign up, click here https://theresforum.com/events/

Worldwide ERC® Global Workforce Symposium

27-29 September Hyatt Regency Hotel, Chicago, Illinois, USA Learn more and register at www.Worldwideerc.org/GWS17

Employee Engagement

27-29 September, 2017 Amsterdam, Netherlands This marcus evans conference will provide a panEuropean insight in employee engagement and its development. It is a unique opportunity for Employee Engagement specialists and Human Resources Experts to discuss the challenges of engaging employees. Practical cases will be presented to highlight the link between employee engagement and the organisational performance, the impact of internal communication, leadership and organisational culture on employee engagement. This conference will also explore the means by which we can guarantee employee engagement through the entire employee life cycle and turn it into employee experience. For more information, please visit www. marcusevans-conferences-paneuropean. com or contact Constandinos Vinall at ConstandinosV@marcusevanscy.com

Worldwide ERC® Global Mobility Specialist Training

27 September, 08:30 – 16:30 (CT) Hyatt Regency Hotel, Chicago, Illinois, USA Module 3: The Intercultural Challenge: Supporting Successful International Assignments. Learn more and register at www.Worldwideerc.org/GWS17

OCTOBER

Expat Academy Extravaganza

9 October, 9am - 5pm etc. venues - St Paul's - 200 Aldersgate Conference Centre, London, UK Although October may seem like a while away, spaces are filling up quickly for the best Expat Academy conference yet. Meet HUNDREDS of other Global Mobility professionals, and enhance skills that are vital to Global Mobility professionals in 2017. We’re not telling too much at this stage, but we have some simply brilliant speakers, activities and insights ready for the BIG EVENT. Open to all in-house Global Mobility professionals. E-mail bookings@expat-academy. com for more information

NOVEMBER

FEM Summit & EMMAs EMEA – London

9-10 November Intercontinental - O2, London We’re back at the InterContinental O2, London for the FEM EMEA Summit & EMMAs where you can hear from leading global mobility professionals. Our two-day program is brimming with keynote sessions, panel discussions, expert insights and roundtables and you can choose from a comprehensive range of topics including compliance, cost containment, immigration and tax, technology, talent development and risk management. Join us to share best practice and network with your peers while coming away with valuable insights and ideas for your own programme. Find out more information at www.emea.forum-expat-management.com

If you would like to advertise a conference or exhibition on our Diary Dates and on www.internationalhradviser.com please email damian@internationalhradviser.com

If you would like to register for invitations to

The Global HR Conferences organised by International HR Adviser please email helen@internationalhradviser.com These events are free of charge to our readers and are educational one day events supported by professional organisations supporting Global HR Professionals