International HR Adviser magazine Winter 2017/2018

WINTER 2017/18

ISSUE 71

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International HR Adviser The Leading Magazine For International HR Professionals Worldwide

FEATURES INCLUDE: Mergers & Acquisitions: The Unknown & Forgotten Global Mobility Challenge • Relocation & Education - Pitfalls & Solutions Payroll: Europe Identified As The Most Complex Payroll Region In The World • Global Mobility - A Vision Of A Digital Future In 2020 Accelerate Graduate Programme: Making The Most Of Talent & Opportunity • Global Tax Update International Assignment Policies – Mobilising Talent: The Global Mobility Challenge How Amazon Operations Hired Thousands Of Staff Across Europe • Immigration: The Talent Within So We Know It Is A Problem – So How Do You Implement A Programme To Manage Your Business Travellers?

ADVISORY PANEL FOR THIS ISSUE:

CONTENTS

In This Issue 2 3 7

The 2018 Global HR Event Mergers & Acquisitions: The Unknown & Forgotten Global Mobility Challenge Holly Maria Creed, Global Mobility Manager

Business Travellers: So We Know It Is A Problem – So How Do You Implement A Programme To Manage Your Business Travellers?

Liam Brennan, GT Global Tracker

10 15 18 22 24 27 29 30

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International HR Strategy: Global Mobility – A Vision Of A Digital Future In 2020 Robin Brown & Vladimir Trpkovski, Deloitte LLP

International Resourcing: Re-engineer International Resourcing (Part 2) Steve Asher, Gateley plc

Global Tax Update Andrew Bailey, BDO LLP

Taxation: International Assignment Policies – Mobilising Talent: The Global Mobility Challenge Andrew Bailey, BDO LLP

Relocation And Education – Pitfalls And Solutions Nathaniel Price, Dean Associates Education

Talent Acquisition: How Amazon Operations Hired Thousands Of Staff Across Europe Georgina Yellowlees, Director, Talent Acquisition, Amazon Operations

Immigration: The Talent Within Chris Galway, Immigration Industry Association

Payroll: Europe Identified As The Most Complex Payroll Region In The World NGA Human Resources

Employment Law: Accidents In The Workplace Oleksandr Melnyk, Vasil Kisil & Partners

“Accelerate Graduate Programme”: Making The Most Of Talent And Opportunity Emily Jayne Taylor, Santa Fe Relocation

Vendor Management: Why Bigger Doesn’t Always Mean Better When It Comes To Delivering A Stellar Service Jason Waite, CornerstoneLondon Relocation

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Diary Dates

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Directory www.internationalhradviser.com HELEN ELLIOTT • Publisher • T: +44 (0) 20 8661 0186 • E: helen@internationalhradviser.com DAMIAN PORTER • Publishing Director • T: +44 (0) 1737 551506 • E: damian@internationalhradviser.com International HR Adviser, PO Box 921, Sutton, SM1 2WB, UK Cover Design by Chris Duggan In Loving Memory of Assunta Mondello While every effort has been made to ensure accuracy of information contained in this issue of “International HR Adviser”, the publishers and Directors of Inkspell Ltd cannot accept responsibility for errors or omissions. Neither the publishers of “International HR Adviser” nor any third parties who provide information for “Expatriate Adviser” magazine, shall have any responsibility for or be liable in respect of the content or the accuracy of the information so provided, or for any errors or omissions therein. “International HR Adviser” does not endorse any products, services or company listings featured in this issue.

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The 2018 Global HR Conference FOR GLOBAL HR PROFESSIONALS ONLY

FREE TO ATTEND Monday 5th February 2018, from 12pm – 5pm Smith & Wollensky, 1-11 John Adam Street, London, WC2N 6HT (a short walk from Charing Cross & Embankment stations)

Join us for an afternoon of informative and thought provoking seminars, by authors who supply articles for International HR Adviser Registration takes place from 12pm when you can enjoy complementary tea, coffee and pastries, and the seminar programme will commence at 1pm THE SEMINAR PROGRAMME FOR THE AFTERNOON IS AS FOLLOWS:

Extended Business Trips & Commuters: Managing The Risks

With Brexit and the ever increasing challenge of managing commuters and extended business travellers, ECA will provide useful insights on: • Identifying your frequent travellers and defining policies to manage them • Regulatory challenges in areas such as tax and immigration • Tracking methods and controlling the costs of these potential stealth assignees

Brexit - How Will It Affect You?

Anthony Hall, Head of Private Client and the European Team at Smith Stone Walters will give an overview of the latest updates on Brexit and its impact on EEA nationals, and will look at the options under the current European Regulations as well as the latest information on the route to residency following the UK’s departure from the EU. He will also examine the steps employers can take to ensure they and their employees are ready for the upcoming changes and he will also consider post-Brexit of recruitment of EEA nationals.

Global Mobility Trends & Tax Implications

This session will look at a global mobility trends from a number of different surveys drawing conclusions from these and will then examine some of the tax and social security implications that result from these trends. It will cover tax issues primarily from a UK perspective but will also touch on social security and business travellers.

Hosted by Andrew Bailey, BDO LLP

Digitally Connecting The Global Mobility Value Chain

In today’s ever-changing world, global mobility teams need to react quickly to changing regulations, socio-political environments, and their mobile employee’s needs – all while supporting their business partners with insights to drive strategic decisions. To do this effectively, businesses need to transform their approach and digitally connect their entire global mobility value chain to empower them with the data they need, when they need it most. In this seminar, Tim Wells from Equus will share how companies are utilising technology to achieve these aims.

Key Takeaways • Understand how you can obtain real-time data insights • Gain visibility on how mobility programmes are streamlining their policies through an integrated approach • Enhance vendor management capabilities using technology • Broaden the visibility of key trends and data • Enhance the employee experience To register a FREE place for you and your Global HR Colleagues, please email helen@internationalhradviser.com with the names of those who would like to attend We look forward to seeing you there!

MERGERS AND ACQUISITIONS

The Unknown And Forgotten Global Mobility Challenge In a Global Mobility Team it is often said that every day is different from the next, but the majority of activities the Global Mobility Team undertake fall within a prescribed range. However, the prescribed range of activities to be undertaken can disappear when the Global Mobility Team are required to prepare for, or be involved in a merger or acquisition‌ In the last twelve months I have had varying levels of involvement in a merger and three acquisitions, including being a former employee of an acquired company. The aforementioned merger and three acquisitions have posed and still pose challenges that, along with my worldwide colleagues, I look to resolve on a daily basis, in conjunction with my business as usual activities.

Involvement in a merger or acquisition for many Global Mobility Teams may not be an activity that they will be required to be involved in. However, as companies invest worldwide, the easiest way to achieve success is to merge or acquire a company who is strong in that market or business sector. It is my belief that whilst you may not have experienced a merger or acquisition within your Global Mobility Team, it could be an activity that you will soon become involved in.

The Global Mobility Team Selection

Within a Global Mobility Team the prospect of involvement in a project which will require continuous focus for at least one year is an overwhelming prospect. Most Global Mobility Teams are under resourced, with limited capacity to be involved in or lead a project. However, selection of the project team does not need to be based on seniority, but who is best placed to provide support throughout the planning and involvement of the merger or acquisition.

If an acquired company focus on sending employees into one country, then the Global Mobility Team members within that country should take the lead. This team will understand the requirements to send employees on Assignment there, and will be best placed to navigate any challenges, as they will either have the knowledge already, or know the stakeholders who can assist.

If you do not have a Global Mobility Team presence in this country, an alternative is to utilise the Global Mobility Team members from the acquired company. It is important to not discount any new team members and the expertise they could bring. Often these members will understand Global Mobility within the acquired company and help you get up to speed far quicker than if you did not work with them.

The above works for an acquisition, but if you are involved in a merger, then who leads and is involved in the project requires Global Mobility Team members from both companies. This will help ensure the success of the new Global Mobility Team and minimise one company feeling unheard or uninvolved.

At the outset of the project it is fundamental to undertake a deep dive into how Global Mobility operates within both companies.

This will help write the activities required for the project plan.

The Global Mobility Team Activities

The activities the Global Mobility Team are required to be involved in for a merger or acquisition, in my experience, are very similar.

However, whilst both sets of activities are

similar, what the Global Mobility Team will need to do varies with each company and is influenced by how Global Mobility is operated. To ensure success of the project there are key steps that all Global Mobility Teams will be involved in.

At the outset of the project it is fundamental to undertake a deep dive into how Global Mobility operates within both companies.

This will help write the activities required for the project plan. A strong project plan, with an independent project manager, will keep the project running on time and help guide the Global Mobility Team on how to prioritise and ensure completion of their activities.

If Global Mobility is operated in a similar manner within both companies, the change management required will be easier and will see a relatively unchallenged implementation. Unfortunately, Global Mobility does not adopt a similar approach between companies, making it essential that the implementation phase of the project is strong and far reaching. All stakeholders require communications and training presentations prepared by the Global Mobility Team advising how the merger or acquisition will impact them.

The Global Mobility Team Stakeholders

When involved in a merger or acquisition, the Global Mobility Team approach to implementation is of fundamental importance, and to be successful requires awareness of who and what activities your stakeholders are involved in. The stakeholders will vary from company to company, but the key stakeholders the Global Mobility Team will need to partner with, are the departments who they currently work closely with. For the majority this will include Human Resources, Finance, Business Managers and the Employee on Assignment.

Understanding your stakeholder’s direction will help shape the direction the Global Mobility Team will take and help minimise any challenges that may arise throughout the course of the project. Some of the challenges you may not expect, so it is important to engage early with stakeholders to ensure Global Mobility is considered before decisions are made on behalf of the Team. Global Mobility is often not considered when decisions are being made and from my personal experience this

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When preparing for or being involved in a merger or acquisition, it is easy to focus on the challenges and how hard the activities required can be on an already overstretched Global Mobility Team. Yet whilst a merger or acquisition will test the capabilities of any Global Mobility Team, it will also be one of the most rewarding projects that the Team will undertake.

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can lead to unnecessary and far reaching complications that will continue to affect the Global Mobility Team for months after the completion of the merger or acquisition.

The Global Mobility Team Opportunities

Once the key activities have been determined for the merger or acquisition project, the fun can really begin. A merger or acquisition should not be feared but relished as an opportunity to look at how the Global Mobility Team operate within a company and any improvements that can be made.

It is easy when merging to replicate how one Global Mobility Team operate, or when acquiring a company to combine Global Mobility operations, but this is not necessarily the right thing to do. When acquiring a company you can look at the operations of both Global Mobility Teams and potentially replicate the best practices undertaken. This could create a more efficient, strategic and best in class Global Mobility Team that has fixed the challenges that both Teams may have faced previously.

Allowing a Global Mobility Team to be involved in a merger gives further opportunity for improvement, and can provide the chance to replicate the best practices of each Global Mobility Team or start afresh. A merger creates a new company that operates with a new strategy, which the Global Mobility Team should look to accommodate and align to. Developing and implementing new policies, processes and vendors will ensure the Global Mobility Team operates in line with the new company strategy and can be seen as a partner to work with the business managers and increase revenue in line with the new company strategy.

When preparing for or being involved in a merger or acquisition, it is easy to focus on the challenges and how hard the activities required can be on an already overstretched Global Mobility Team. Yet whilst a merger or acquisition will test the capabilities of any Global Mobility Team, it will also be one of the most rewarding projects that the Team will undertake. Through my experience at undertaking both a merger and acquisition I have learnt so much about my capabilities, which in turn has help add to both my skill set and confidence as a Global Mobility Manager.

I know more about my company and its principal business objectives, and how the Global Mobility Team can work strategically to achieve them with the business managers.

I have enhanced my relationships and knowledge of other departments and been able to advise them of the capabilities of Global Mobility and when we should be involved. Most importantly I have bonded with existing and new Global Mobility Team members, helping to create a harmonious working relationship which makes me feel part of my new Global Mobility Team.

It would be easy to say that our preparation and involvement for both mergers and acquisitions were flawless, but it wasn’t and for the majority of companies it never will be. However, within Global Mobility you need to do what is right for the Global Mobility Team, despite what other departments may be undertaking as their approach. Remember Global Mobility is unique and sometimes the treatment during a merger or acquisition needs you to follow your own path and not that of anyone else internally or externally.

HOLLY MARIA CREED

Holly Maria Creed graduated with a BA (Hons) in History and upon graduation undertook a graduate scheme in US and UK expatriation tax before moving to Ernst and Young to specialise in global mobility.

Over the next 18 months Holly ran a FTSE 100 client account and undertook her first Assignment to India. Upon Holly's return from India, she moved into Global Mobility consulting before undertaking the role of project manager to help the Head of Global Mobility establish a new operating model for an international energy company. This role saw Holly and her colleagues receive considerable industry recognition and named as runner ups within the EMEA region for team of the year.

Holly currently works as a Global Mobility Manager responsible for Europe within a large technology firm. Along with her worldwide colleagues she is currently working towards the harmonisation of the Global Mobility Function following a merger. Holly’s role as part of the harmonisation project is to lead the Vendor Services and Communication activities, a role she has been relishing for the last seven months. Holly is fast gathering a reputation within the industry and in 2016 was nominated and shortlisted for Global Mobility Rising Star within the EMEA region.

BUSINESS TRAVELLERS

So We Know It Is A Problem But How Do You Implement A Programme To Manage Your Business Travellers?

There have been numerous articles in the trade press during the past year – this author included – discussing the risks associated with short-term business travellers. As we sit in the Global HR or Mobility world the focus of such articles has usually been around the Taxation, Immigration and Duty of Care Elements.

Each of these company functions should have a vested interest in securing data from a managed business traveller programme, so you should recruit a member from each unit as you build your business case.

Here are my tips to successfully implement a business traveller management programme:

So if we decide that this is a real business problem – how do we go about creating a business case to implement such a project?

In many companies there are fragmented approaches to managing business travellers.

Larger companies have Travel Management teams focused on the booking of travel and the resulting spend levels. Smaller companies allow travellers to book directly with suppliers and set guidelines on the class of travel, level of accommodation etc. The only constant in a business travel event is the business traveller and their smartphone.

If you want to manage business travel you should look to maximise this single consistent data source.

Is it too hard? Maybe not

Let’s look at all of the potential stakeholders that can be impacted by a single travel event – and who, as a result should be part of your internal task force team to deliver the project. Each internal team member can interact with the output of data driven by a business travel event.

With so many internal stakeholders to satisfy – each with varying degrees of influence in an organisation, it is easy to understand why it is sometimes seen as hard to achieve.

1) There is only one constant in a business travel event – focus on the traveller first

2) Don’t be afraid to rely on the business traveller

One of the most surprising elements I have encountered in talking with countless customers over the last 12 months is their reluctance to involve the traveller or to rely on them to complete processes. This is unusual as we expect travellers to download internal forms or use travel booking engines. If we analyse the output of travel booking engines to monitor compliance – how did that data get there if not from the traveller themselves?

I listened intently at a recent business travel conference session as a Mobility Manager said he wouldn’t roll out a technology solution as he couldn’t rely on his people to complete the process – yet he mandates the use of an internal Excel form to capture travel data?

Many travel industry reports indicate the wishes of travellers to access company processes via a mobile app rather than internal forms or emails (Business Travel News – Mobile disconnections in the age of smartphones and travel apps).

Instead of completing complex and repetitive internal form processes you should look to hand your travellers an App / Mobile solution. You equip them with a mobile

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INTERNATIONAL HR ADVISER WINTER phone, travel insurance, roaming data plans – why not add one more piece of kit for their international travels.

The upcoming millennial generation has always had a smartphone in their hand and even the most Luddite of older business travellers are coming around to the use of apps like uber and skyscanner to facilitate their international travel.

I listened intently at a recent business travel conference session as a Mobility Manager said he wouldn’t roll out a technology solution as he couldn’t rely on his people to complete the process – yet he mandates the use of an internal Excel form to capture travel data.

A critical feature in implementing a short-term business travel programme is to impress on the traveller that the taxation or immigration impacts are personal. If a traveller is refused entry or is temporarily suspended from entering a country for a visa infraction – it is the traveller’s personal passport and identity that sits on the Immigration system. If that traveller leaves the company, the infraction goes with them – it is not expunged when he or she starts to work with a new company. All tax returns are signed individually by a traveller and a tax liability could arise many years after the travel event, so having accurate information can help

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to fight off a tax demand or audit.

Communicating this accurately at implementation will drive far greater adoption of the programme. Business travellers use on average 16 Apps (Travelport - The Future of Apps) while travelling, so there is ample room for adoption of your smartphone driven programme.

To feed the multiple stakeholder requirements above we need to be able to give them the data they need.

3) The Data is there somewhere

If we are focusing on the traveller then we can use his or her input via smartphone apps to collect the trip data. If travel or expense processes are embedded in a company there is often a reluctance by Mobility professionals to disrupt those processes with the travel or finance teams.

In many companies there is an established travel approval and management process. The difficulty for Global Mobility teams is that ‘compliance’ for travel managers has an entirely different meaning than for mobility managers.

Travel Managers are almost entirely focused on the cost element of the trip or the use of approved suppliers. ‘Compliance’ means – are you booking Marriott when you should be booking Hilton?

There is almost never a focus on the downstream impacts of the trip on Taxation or Immigration Compliance.

Travel Managers that have a managed travel programme do cover the Duty of Care elements very well, but the Global Business Travel Association will report that only 40% of companies have a managed travel programme.

If your company has a strong travel management function, work with them to maximise the data they hold within their systems to achieve your requirements.

The data necessary to drive taxation and immigration compliance is usually held within these systems. The ability to create API data links with systems like Concur, or for instance, CWT’s or HRG’s travel booking tool, is quite simple. Re-using this data and directing it to a Tax or Immigration rules engine will remove some of the internal conflicts that can arise when trying to implement short-term business traveller management programmes. By working with your travel or expense colleagues, Mobility can quickly and easily source the data needed to focus on tax or immigration compliance. It is your data after all.

4) Seek budget from the multiple stakeholders or resources

Mobility teams are more used to taking cost out of programmes rather than adding cost for a new initiative. Mobilise your internal colleagues and secure elements of their budget to fund the data that can flow back to their units and better help them with their compliance obligations.

Payroll, Finance and Tax units usually command more power when new projects

are commissioned, so look to secure that budget to assist with the programme rollout.

The elusive ROI can be achieved when you are measuring benefits across multiple business units – all coming, remember, from a single travel event. A project is more likely to be approved if five or six stakeholders are arguing for it at the commencement stage.

Many companies employ temps to manage manual reporting – parsing travel system outputs or sign in and out sheets to determine who is where. Free up this resource by implementing a technology solution – preferably one with a final fixed cost to allow for budgeting. If the final fixed cost is less than those two temps, then there is a win win for everyone. Projects that have a fuzzy final cost can be difficult to approve.

A critical feature in implementing a short-term business travel programme is to impress on the traveller that the taxation or immigration impacts are personal.

5) Raise the stature of the mobility team

Many Mobility teams are reactive to the downstream tax or immigration impacts of short-term business travel. Far too often they are called in to resolve difficulties after the transgression has occurred. By implementing a real time programme – either with smartphone input by the traveller or by using travel agency data, the mobility teams can either prevent or provide timely advice in how to manage visa, withholding or Permanent Establishment issues. Mobility teams can easily move to becoming better internal suppliers to their lines of business by reacting in advance to potential tax and immigration risks. Many commentators are advocating for Mobility to take a place at the strategic table, and this could be one component in raising the stature of the mobility team at the strategic table.

So why should we do this NOW?

BUSINESS TRAVELLERS Perfect storm

There is a perfect storm approaching in the Tax, Immigration and Duty of Care environments. This is a critical catalyst in mobilising the internal team necessary to deliver a company wide business traveller management programme.

Global tax rule changes sparked by the OECD Base Erosion and Profit Shifting Project, and the renewed focus by the EU and other jurisdictions seeking to tax corporates in the markets where they create value, have brought a significant focus on needing to know where your people are – and what they are doing in that jurisdiction.

The Trump administration focus on immigration and the future implications of Brexit means there is greater scrutiny on business travellers entering jurisdictions to ensure they are travelling on the correct visa for the type of activity the traveller is carrying out. Maverick travellers that push the limits of Visa Exemptions can be brought into line by implementing a business traveller programme under this new geo-political environment. The opportunity to introduce Pre-Trip assessment will be better received in this new world as even the most maverick of business travellers do not want to be refused entry or detained.

The ‘we have always done it that way’ excuse can become a thing of the past.

The global security situation and the increase in intensity of natural disaster and

extreme weather events has also brought a focus on being able to locate travellers in case of emergency. Resistance to being tracked fades when a traveller needs your help.

If you wish to get internal buy in to implementing a new business traveller programme, then you should maximise the confluence of these three critical events and assemble the task force of internal stakeholders we mentioned above.

So let’s summarise…..

Do you agree there is a business problem?

It may not be as hard as you think to take control of the problem – but you must take control.

• Involve the traveller and use smartphone technology to collect data or merge it with existing travel or expense data • Expand the focus of the project by mobilising the other internal stakeholders affected by business travel events. Support their requirements with the accrued data • Use the project to raise the stature of the mobility team and take them to a greater advisory role • Harness the upcoming Perfect Storm to mobilise your team.

So now is the time to start implementing.

There are many service providers and technology solutions on the market that can help you manage your programme. Targeted solutions like BDO’s QuickTrip, Weichert’s

Global Organizer, Altair’s Orbit Platform, Orion Mobility’s GEM Business Traveller solution or the GT Global Tracker, are just a few examples of the available service providers concentrating on supporting global businesses in managing their business travel programmes.

Managing business travellers has always been a problem – events are taking place that will make it more of a problem if you don’t implement a robust programme soon.

Best of luck in managing your programme and if you have any questions please don’t hesitate to contact me.

It’s not as hard as you think.

LIAM BRENNAN

Liam Brennan is the Managing Director of the GT Global Tracker – an award winning solution for tracking business travellers for Taxation, Immigration, Social Security and Duty of Care compliance. Contact Liam in liam.brennan@going-there.com or www.gtglobaltracker.com

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INTERNATIONAL HR ADVISER WINTER

Global Mobility : A Vision Of A Digital Future in 2020 It is an exciting time to be working in global mobility. Emerging digital accelerators are poised to transform the role of mobility professionals and enhance employee experience to make it simple, predictive and personal.

In this article, we provide a vision for the future of digital global mobility embracing these accelerators. Our aim is not to provide technological explanations of each accelerator but rather try to place the benefits of each in the context of global mobility.

1) Predictive analytics 2) Machine learning 3) Crowdsourcing 4) Artificial intelligence & chatbots 5) Virtual & augmented reality 6) Blockchain Crucially, all of these digital accelerators and ideas mentioned are achievable today.

We believe that global mobility can embrace these to provide an enhanced experience for employees and their business.

Global Mobility 2020

It is the year 2020 and Ada Lovelace has

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worked at the Sydney offices of Deledger Inc, in the Global Mobility (GM) team for the past 10 years. 2 years ago, following a digital overhaul of the strategy and operations of the GM team, Ada’s role and job title was revised to “Mobile Employee Experience Manager”.

Ada thinks that her role has changed for the better as thanks to new technology platforms her time is now focussed on satisfying the needs and enhancing the experience of Deledger’s globally mobile population, rather than carrying out manual tasks, calculations or managing multiple vendors.

Digital concepts throughout the assignment lifecycle Talent sourcing analytics

Charles Babbage is a director responsible for a critical project and is in urgent need for a blockchain technology developer to start within the next week in London. Charles uses Deledger’s talent sourcing platform “Telescope” to try and find the best candidate and enters skills requirements, start date, duration and experience level. Telescope compares these requirements against the available Deledger global talent pool and uses a scoring algorithm

to identify the best candidate with the best skills match and availability.

Telescope has identified Satoshi Nakamoto in Tokyo as a good candidate for the 1 year role. As well as fulfilling the skills requirements, Charles can see Satoshi has immediate availability, speaks English and has achieved an outstanding performance rating in his most recent review. Telescope also shows Charles estimated costs, Satoshi’s tax and social security position, and that it will take about 3 days to obtain a UK visa. From viewing the detail of Satoshi’s profile, Charles is happy to initiate the request for a 1 year assignment and clicks to initiate the request and connect to a Mobile Employee Experience Manager.

Ada’s group messaging service window pops up. Since Deledger banned emails as an inefficient and impersonal form of internal communication, all of Ada’s internal interactions are now carried out through group messaging and video chat.

Ada sees that Charles Babbage is requesting an assignment initiation for Satoshi Nakamoto. Deledger’s GM team have access to a new cost predictor tool – “Touchstone” which enables Ada to build Satoshi’s assignment package.

INTERNATIONAL HR STRATEGY

Assignment cost predictor (machine learning & predictive analytics)

Now Ada has confirmed the assignment package she sends it to the assignment cost predictor tool, “Illuminate”. Inputs are automatically pulled from Deledger’s HR system (salary, level, family size, etc.)

One of the challenges the GM team faced prior to 2017 was that the budgeted assignment costs were found to be highly inaccurate compared to the actual costs.

This created friction between business teams and GM. Deledger decided to apply machine learning to solve this problem by combining

historic assignment costs, tax rates, and other external data such as country indices like local house price inflation.

Machine learning is applied to the combined dataset to create a predictive model, and is optimised by the GM team’s data scientist. The bespoke predictive cost modelling algorithm for Deledger’s programme has been shown to improve cost budgeting accuracy by a factor of 400%.

Ada reviews the output from Illuminate for Satoshi’s calculation. No flags have been identified so Ada places a video call to speak to Satoshi. Charles receives an automatic update notification on his group messaging window.

Immersive mobility (virtual reality and augmented reality)

Satoshi answers the video call. He is excited at the opportunity to live and work in London and heads to Immersive Mobility Suite in the Tokyo office.

In the Immersive Suite Satoshi puts on a virtual reality headset. He is able to explore the London office environment where he will be working with a 360 degree field of view.

He is able to also experience the gym, work canteen, social and collaborative spaces.

Satoshi then reviews his accommodation options. Using augmented reality, Satoshi is able see a map projected on a large table in

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INTERNATIONAL HR ADVISER WINTER

the room. As Satoshi moves, the map moves so appears fixed to the table. Highlighted on the map are Satoshi’s workplace, supermarkets, transport links and international school options available for his daughter. Using a virtual pointer, he overlays the potential housing options available within his budget. He chooses 3 properties that are currently available (data is updated daily) and within reasonable distance of his preferred school and work. Satoshi is then able to explore these in virtual reality and select the best fit for his family.

Satoshi confirms his preferences, e-signs his assignment contract, and Deledger’s immigration vendor is informed to prepare his visa.

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Virtual assistant

6 months later Satoshi is on assignment and he receives a message from Grace Hopper, a chatbot. Grace is responsible for answering any immediate questions from Deledger’s global workforce, working across mobility and HR, and carries out employee experience surveys for over 120,000 people. Employees know if they have a question, Grace is available 24/7, 365 days a year and if she doesn’t know the answer, she will refer them to someone who can help.

As a virtual assistant, Grace can do all of this and learns more with each question she is asked. Grace has been of great help to Ada,

freeing her up to work more closely with talent teams and focus on employee service.

Assignee experience

Grace asks Satoshi if he has a few minutes to answer some questions about how his assignment is going. Satoshi could use a break from coding so is grateful for the interruption.

It takes Satoshi no longer than 10 minutes to answer the questions by rating 1-5 in response to Grace who records all his answers.

The survey questions cover aspects of personal wellbeing, professional engagement and specific support provided

by Deledger’s vendors throughout all

INTERNATIONAL HR STRATEGY vendors in an automated way, without the need for the GM team to do this manually.

Deledger’s vendors and global entities use “Dapps” (Decentralised applications) to update all employee, assignment, compensation and relocation data on this single blockchain.

Analytics

of their global locations. The surveys are automatically triggered at certain points in the assignment lifecycle, together with monthly sentiment-based touchpoints. This process has allowed Deledger to replace all other surveys resulting in efficiencies and improved employee experience. Ada and the GM team are now able to receive real-time analytics on globally mobile employee engagement and experience, allowing for pro-active interventions. Since the employee experience process was implemented, cancelled assignments have dropped by 80% and the post-assignment attrition rate has dropped significantly. Deledger has seen this impact by way of a reduced recruitment spend.

Since arriving in London, Satoshi has been so busy with the project he has felt somewhat disengaged from his home location. When responding to “I frequently keep in touch with my home country team/ manager” Satoshi scored himself a 2 out of 5.

Ada notices a new communication from Grace, Deledger’s virtual mobility assistant.

Grace flags to Ada that Satoshi’s employee experience score was good overall, but it would be beneficial for him to connect with his home location. Ada also notices using the real-time analytics dashboard that collates all survey data, that there may be a problem with a vendor in a particular location.

Ada sets up a call with Satoshi and his home line manager, and escalates the vendor concern to her senior manager.

mobility experience as reports were needed to be consolidated from each vendor.

Deledger wanted greater transparency across all the processes that need to come together and not rely on third parties to be able to access their data.

In 2018, Deledger joined a consortium of multi-nationals, tax, immigration and relocation providers that agreed to store data on the blockchain. Data is now more accessible, secure and processes are more transparent that ever.

Data generated by all the vendors, employees and GM team is now stored on the blockchain and provides an immutable transaction history for all processes.

Next year, Deledger will be rotating its auditor, and expects its tax provider to also change. Ada is grateful that the blockchain is used as it means no data transition is required, and the new vendor can be granted permission to Deledger’s data by altering the “smart contract” that sits on the blockchain.

Another function of the smart contract is that it regulates initiations between Deledger’s

Ada has access to real-time analytics from the blockchain across all aspects of global mobility.

She now spends several hours a day feeding back trends, insights and opportunities to the business as well as overseeing employee experience metrics. Ada can search for Satoshi and see all information for his assignment.

As Satoshi’s global compensation is added to the blockchain each month that he is paid, each pay component is tested against the predictive model. Ada’s analytics platform highlights that his housing payment for August 2020 was 200% the anticipated amount. Ada makes some enquiries and finds that this is an incorrectly authorised payment based on an invoice error. By flagging this, Ada is able to save Deledger $5,000 in reversing the payment error.

Cross-Border Payments

Deledger allows for assignees to elect to have assignment allowances paid in a dedicated crypto-currency, “D-coin” which is pegged to the value of the US dollar.

Satoshi is provided with a debit card which is linked to his crypto-currency wallet. This allows him to pay in pounds sterling while in London. Each time he pays for something, his cryptocurrency wallet gets debited.

Previously international money transfers would have to go through multiple thirdparties, each taking a small commission, meaning that Satoshi would have less money in London to spend, and there would be a delay of several days for the transfer to complete. Now, transfers happen without the need of a third-party and are completed within minutes. This is helpful when Satoshi wants to lease a car at short notice, and needs to transfer additional funds from Japan.

The global mobility blockchain

Previously, Deledger’s mobile employee data and compensation was stored on a specialist GM technology platform and with various other vendors. Deledger found that this made it difficult to provide holistic analytics across all aspects of the global

13

INTERNATIONAL HR ADVISER WINTER

ROBIN BROWN

Compliance Tax returns (digital identity on the blockchain)

It is now time for Satoshi to submit his tax information to the UK and Japanese authorities for the period of his assignment.

All of Deledger’s global employees have a personal digital identity or “Smart ID” stored on the blockchain. Employees control their own profile and can elect which private details are shared with whom, such as passport details, visas, personal income and pay.

Since China started experimenting with collecting taxes on the blockchain in 2017, increasingly authorities are accepting blockchain-based digital identity as a way to provide information required for calculating an individual’s tax position. For Satoshi and others filing tax returns, this has transformed the experience significantly and for the better.

He no longer has to collate information from multiple parties and enter it into an online form. Instead every entry on the blockchain is endorsed and validated by the relevant third party (e.g. banks, institutions) and is therefore trusted by the tax authority without the need for additional checks.

The UK tax authority (HMRC) requests access to Satoshi’s Smart ID. Satoshi provides his digital signature to authorise HMRC to access his Smart ID and automatically calculate Satoshi’s tax position. Seconds later, Satoshi receives communication back from HMRC confirming his personal liability. Satoshi settles his personal liability in unspent Bitcoin from a choice of traditional currency and cryptocurrency options.

No tax return is required.

Robin is a Director in the Deloitte Global Workforce practice, based in London.

Robin specialises in Analytics and the application of innovative technologies.

2 New Street Square, London, EC4A 3BZ D: +44 (0)20 7007 6690 M: +44 (0)7799 478446 robbrown@deloitte.co.uk www.deloitte.com/globalworkforce

Closing

In providing a vision for a future, digital era of global mobility, the timeline of many of these ideas is uncertain and dependent on multiple parties. Some aspects may be quicker to realise that others. Organisations that embrace the benefits of these new technologies have the opportunity to provide frictionless employee experience and maximise the power of their global workforce.

At Deloitte, our Global Workforce team are proactively working on taking all of these ideas to reality to realise the benefits for our clients.

If you would like more information on any of these concepts or our vision of the digital future of global mobility, please contact us.

VLADIMIR TRPKOVSKI

Vladimir is an Associate Director in the Deloitte Global Workforce practice, based in London. Vladimir specialises in Blockchain and emerging technologies.

2 New Street Square, London, EC4A 3BZ D: +44 (0) 20 7007 6639 M: +44 (0) 7825 976652 vtrpkovski@deloitte.co.uk www.deloitte.com/globalworkforce

The 2018 Global HR Conference FOR GLOBAL HR PROFESSIONALS ONLY

Monday 29th January 2018 from 1pm onwards Smith & Wollensky, 1-11 John Adam Street, London, WC2N 6HT This FREE one day conference is for Global HR Professionals only

TOPICS TO BE COVERED INCLUDE:

Extended Business Trips & Commuters: Managing The Risks - Hosted by ECA Brexit – How Will It Affect You? - Hosted by Smith Stone Walters Global Mobility Trends & Tax Implications - Hosted by BDO LLP Digitally Connecting The Global Mobility Value Chain - Hosted by Equus To register your place at this free conference, please email helen@internationalhradviser.com 14

INTERNATIONAL RESOURCING

Re-engineer International Resourcing (part 2) The international competition for talent continues to increase in complexity; for example, at the same time the UK is changing its immigration rules to attract highly skilled scientists and researchers, New Zealand is trying to attract UK construction workers to support a recognised skills gap to support its investment in new infrastructure works.

The challenges this will present to HR business partners and talent management teams in any organisation are varied, but are best supported by an international talent management system. Here are some of the ways that this can be best approached:

Build An International Resource Framework

Take time away from global mobility compliance management and training and instead take time to reflect on why you have internationally mobile employees rather than local hires, how you resource those needs and how you ensure you have the best available resources in the right roles and locations: • Recognise that international resourcing is neither talent management nor global mobility • Develop a global resource plan rather than disjointed local resource plans • Identify knowledge, skills and competencies required by the international organisation now and into the foreseeable future • Identify the international business critical roles: be clear on who and where in the world the demand is and is likely to be • Determine the business value of these critical roles • Develop a cadre of key talent with international leadership experience and a global mind-set.

Map The Implications Of Your International Business Strategy

Conduct a complete review of ‘As-Is’ to highlight the people implications of your core objectives. Map the critical areas that are likely to include: • Capturing resourcing profile requirements (numbers of people, new and different skills and competencies) • Evaluating geographical spread requirements • Identifying critical roles to match the

international business strategy • Articulating clearly the value of critical cross-border roles (e.g. revenue potential from an account manager, product developer – loss of market share etc.)

• Determining key organisation competencies for leadership roles (e.g. global mind-set, international business management) • Reviewing the performance management approach for critical cross-border roles • Identifying core knowledge management priorities • Auditing the central and local management strength and weaknesses against future business needs • Identifying succession planning gaps • Reviewing the degree of capability to attract people to the organisation in all locations • Clarifying competencies required across the business • Mapping the competencies required for different functions/business units in all geographies.

Communication of international strategies is a key challenge to successful outcomes.

Conduct An ‘As-Is’ People Review

A review of the current status of the resources available to meet an organisation’s international business plan is critical. This review might cover the following areas: • Identifying all central, regional and local HR and international mobility policies • Building a detailed profile of all people including: • Critical roles established (rationale for and existing critical value link to the business strategy for each location) • Skills and competencies audit, including CPD updates • Resourcing profile ( i.e. level of people and location)

• Total internationally mobile population (roles, numbers, assignment rationale, reward costs) • Payroll costs/fees paid (including outsourcing costs) in each location • Key measures adopted such as turnover/retention rate (depending on employment status etc.).

Develop An International Leadership Cadre

At a time of increasing uncertainty and accelerating change there is a critical need to focus on global leaders and not just international managers who can operate in different environments. There is a need to select and develop people with a global mind-set.

The criteria that may define a global mindset could include: • Cultural awareness and sensitivity • Global outlook • Global communication skills • Ability to learn fast • Self-reliance and emotional resilience • International strategic awareness.

There are various assessment and development techniques that could be applied depending on your exact needs and capability.

Surveys have shown that 85% of companies admitted to having insufficient numbers of managers that they considered suitable to operate in the global market place.

International projects often underachieve or fail because of this skills gap.

Development Strategies To Create Global Leverage

The communication of international strategies is a key challenge to successful outcomes.

Some key actions in this area could cover: • Implementing world-wide crosscompany forums and workshops to allow knowledge sharing and skills development for identified talent. This would bring together people from different divisions, creating networks and relationship building for the future • Running global specialist workshops that could bring together specialist professionals across the group to introduce new thinking and practice • Creating global networks or clubs of managers or senior professionals • Creating centres of excellence for multibusiness units, multi-disciplinary rotations across a number of group companies • Running cross business unit programmes.

15

INTERNATIONAL HR ADVISER WINTER

Create A Global Learning Organisation

It would be important to build a knowledge management system to capture intellectual capital from across the global group. This involves reviewing how knowledge moves in the international organisation and arranges incentives to make the best use of it: • Ensure knowledge sharing is the cornerstone of creating value for international resourcing • Build a knowledge management portal on the company intranet • Hold people accountable for both transmitting and learning knowledge • Develop professional knowledge communities for specific skills, which can share insights, case studies and best practice • Success of these mechanisms requires creativity and commitment from leadership, as well as participation and trust from the employees who interact with them • You may need to convince people to reject the old-school thinking that they are being measured by what they know and do individually • Adopt programmes that also measure how much information people share crossborder and how willing they are to reuse knowledge received from others • Use methods to motivate and reward cross-border collaboration on knowledge sharing and creation.

Develop A Global Mind-Set

Managing globalisation and achieving benefits from a global group demands a totally new mind-set – the global mind-set.

This is crucial part of any international talent management development activities, you should consider developing an international cadre of high calibre management talent by managing international assignees across a global group. A global focus requires paying attention to the following hurdles: • Establishing a workable global structure • Hiring global ‘super-managers’

16

• Ensuring key talent is viewed from a group wide perspective for targeted areas of the global business • Defining the skill and behaviours of a global mind-set • Managing and rewarding global mind-set behaviours • Using performance management to determine development to support the global mind-set.

• Reduce overall business risk by planning proactively for successors to fulfil critical rules and skills • Develop an international cadre of high calibre management talent by managing work experience across a group of companies • Ensure there are career development plans in place for internationally mobile employees.

Developing A Global Remuneration Strategy

What does 21st century international resourcing look like in your organisation? It is perhaps neither talent management nor global mobility compliance but somewhere in between. By building out into that space you will increase your chances of successful assignments and international growth objectives and enhance the strategic relevance of global mobility.

With increasing varieties of international mobility and greater diversity in the modern international workforce how do you improve the employee cross-border experience?

Certainly not with a generic approach, you need to know your people as individuals.

To support the development of an international cadre with the relevant global mind-set you will need review your global remuneration strategy to: • Identify scope and rationale for remuneration strategy review in each location • Develop global remuneration strategy to support the achievement of the global business strategy • Highlight the gap between the global strategy and divisional/regional/local practice • Create clarity on variations in policies and practices required across the global group • Define a set of reward principles that can be embraced and consistently applied across the group.

Where Next?

Plan For Cross-Border Careers And Succession Planning

Various surveys consistently demonstrate that around 20% of international assignees leave within one year of repatriating and 50% within three years.

Why is this? Career succession planning is often locally focused, but a global focus broadens career opportunities and assess the extent to which the current management teams have the capability required for the future. To carry out this assessment an approach might be to: • Use performance management to focus on key skills and development needs for critical roles

STEVE ASHER

Steve has over 25 years’ experience of working with a range of organisations and internationally mobile individuals across a number of sectors, advising on cross-border employment including international reward planning, global mobility management models and policies , procedural design and project management.

Leading Gateley’s new Global Mobility service, Steve provides forward-thinking business advice on all aspects of international HR, talent management and global mobility strategies alongside the commercial advice that you would expect (tax advisory and compliance, employment law and immigration law).

For more information on Gateley Plc's new global mobility offering visit gateleyplc.com/services/global-mobility.

Steve Asher, Director t: +44 (0) 207 653 1724 e: steve.asher@gateleyplc.com

Employees Relocating To The UK?

Order Your FREE Copies of The 2018 Expatriate's Guide to Living in the UK The leading Guide that your expatriate employees cannot afford to miss!

This annual Guide is in its 15th year of publication and is a handy source of information for you to share with your expatriate employees, and covers: Banking & Wealth Management The 2018 Expatriate Clubs Ex Guide to Li patriate's Embassies & High Commissions ving in the UK Driving & Transport Education: Schools & Universities Healthcare & Hospitals Immigration & Residency Legal Issues Moving & Relocation Pet Transportation Residential Lettings www.expa tsguideto theuk.com Serviced Apartments Taxation Whilst you work hard to help your employees move to and settle into the UK, a number of their questions may well be answered in this Guide.

13th Ann

ual Edition

A produc

Supporting

t of

International HR

Professionals Worldw

ide

Pre-Order FREE Copies Of The 2018 Guide For Your Employees Now! To order your free copies (first batch only is free), please email damian@internationalhradviser.com with the quantity of copies required and your full mailing address. To mail more than 5 copies to an address outside of the UK, there is a mailing charge (please email Damian) or telephone +(0)1737 551 506 with any questions.

The Guides will be despatched in early April 2018.

Please also share our website www.expatsguidetotheuk.com with them for useful information and links for expatriates of all nationalities.

INTERNATIONAL HR ADVISER WINTER

Global Tax Update FRANCE

EU Social Security regulations – applications for A1 certificates Social security liabilities within the EU are governed by specific social security regulations. They determine where both the employer and employee should be paying their social contribution. The general rule is that contributions are payable where an individual works, however, this is not necessarily the case. The form obtained to establish which country’s social system is paid into is called an A1.

Where individuals are claiming exemption from French social security, despite living or working in France, the French authorities are requesting additional information to back up the A1 application. This may include a copy of the underlying employment contract, assignment letter or various other personal information that the French authorities deem necessary. In some cases applications are taking over a year to process with protracted correspondence being entered into.

BDO Comment French social security rates are amongst the highest in the World. The French authorities are keen to ensure that payments are made into the social system and they appear to have implemented a robust system for checking applications that are requesting exemption.

Companies need to be aware that additional checks and balances have been put in place and any applications for exemption from French social security may require further information and additional lead time.

HUNGARY

Social security update Hungary has announced a number of changes to social security rules as follows: • An increase in the individual social security contribution rate to 25% and a decrease in the rate which is due by employers for special working conditions to 4%, respectively 8% for outstanding working conditions. For normal work conditions, the employers will no longer be liable to pay mandatory social security contributions • An increase in individual health insurance contribution rate to 10% and elimination of health insurance contribution due by employers • With some exceptions, individuals who earn a salary income below the minimum gross salary will pay the individual social security contribution, and the individual health insurance contribution to the level of the minimum gross salary

18

• Introduction of a new social security contribution due by employers, the insurance contribution for work. The rate for this contribution is set at 2.25% and is applied to income from salary and assimilated to salary

An increase in individual health insurance contribution rate to 10% and elimination of health insurance contribution due by employers • Other current contributions of the employer are eliminated, namely: unemployment contribution, contribution for medical leave and health insurance allowances, contribution of insurance for work accidents and occupational diseases, contribution to the guarantee fund for the payment of salary claims, as well as the individual unemployment contribution due by employees • For individuals who obtain income from independent activities, including income from intellectual property rights, the taxable basis for individual social security contributions becomes the chosen income, which cannot be lower than the gross minimum salary • Excluding salary income, the individual health insurance contribution is due by individuals who have made in the previous tax year or who expect to obtain in the current tax year cumulative annual income of at least 12 gross minimum salaries from independent activities, rental income, income from the association with a legal entity, investment income, income from agricultural, forestry and fishery activities and income from other sources.

The new provisions will apply to income obtained after 1 January 2018. For income obtained before this date, existing provisions apply.

IRELAND

Key Employee Engagement Programme (KEEP) The Bill confirms the introduction of a new share incentive scheme to facilitate the use of share-based remuneration by unquoted SME companies to attract key employees.

This new scheme is called “KEEP” or “Key Employee Engagement Programme”. Under the scheme, gains arising when employees exercise their KEEP share options will be liable to Capital Gains Tax on disposal of the shares, instead of Income Tax, USC and PRSI on exercise (as is currently the case).

There are a number of qualifying conditions, including: • The share options must be granted at not less than market value on the date of grant • The share options must be held for a minimum period of one year before exercise (subject to certain limited exclusions) and must be exercised within 10 years of grant • Employer companies undertaking certain types of activities will not qualify (in accordance with State Aid rules).

This incentive will be available for qualifying share options granted between 1 January 2018 and 31 December 2023.

The introduction of the scheme is subject to Commencement Order, and EU State Aid approval.

PAYE Modernisation The Bill introduces a number of technical changes to allow for the introduction of realtime reporting under the PAYE Modernisation Programme. PAYE Modernisation represents the most significant reform of the PAYE system since its introduction in 1960. It will result in new processes for employers, agents and Revenue.

Employers will update and report their employee’s pay and deductions to Revenue as they are being paid and, in this way, Revenue will have the most up-todate information possible. Real-time reporting is due to come into effect from January 2019.

The Bill also provides for the following changes, with effect from 1 January 2018: • A change from an earnings basis to a receipts basis for PAYE employees; and • New provisions for the recoupment, on a grossed up basis, of Income Tax where PAYE is not operated by an employer.

GLOBAL TAXATION NETHERLANDS

Proposed new tax rates and 30% regulation changes The (draft) coalition agreement of the proposed new government of the Netherlands has been published. This agreement carries a large number of proposed new tax regulations. The majority of these proposed regulations should come into force as of 1 January 2019 or thereafter.

Notable proposed tax regulations for individuals are: Tax Rates Instead of the current four bracket tax rate system (effectively, this has already been brought down to three brackets) a two bracket system is introduced for personal income taxation for income from work and the first home (below). The higher tax bracket limit will be frozen during the coalition period.

Taxable income from work and first home of more than

-

€68,601

But not more than

€68,600

-

Tax rate (under pensionable age), includes national social security premiums

36.93%

49.50%

30%-Regulation The government intends to reduce the maximum period of the 30%-regulation from the current eight years to five years. This could have a significant cost impact for longterm secondees to the Netherlands.

SWEDEN

The New Swedish PAYE return Sweden is implementing a new type of PAYE tax return (employer tax return) from 1 July 2018. Currently an employer reports salaries, taxes and social contributions for the employees in lump sums in monthly PAYE returns. The employer is also liable to file annual income statements on a yearly basis for each employee. In the income years of 2018 and 2019, an employer will be liable to declare all the payments made to each employee individually, every month. The new employer PAYE return will replace the yearly income statements and the employees will be able to track their own individual employer tax return via the Swedish Tax Agency´s website.

The new employer tax return will be enforced in two steps. Companies that are liable to keep a personnel ledger (Sw. personalliggare), such as the ID06, with more than 15 employees needs to implement the new employer tax return by 1 July 2018.

Remaining companies have to start reporting accordingly by 1 January 2019.

BDO Comment The new way of reporting in the employer tax return will increase the transparency for the employee regarding the employee’s own PAYE information, since the employee will be able to follow the reporting online. The new type of tax return will also help the Swedish Tax Agency to detect discrepancies in the reporting and correct errors during the income year. However, it will initially require more administration to implement the new way of reporting.

THAILAND

17% flat tax rate for employees working in target industries in the Eastern Economic Corridor (EEC) Qualifying employees who work for a company that conducts business in targeted industries located in the EEC i.e. the Chachoengsao, Chonburi, and Rayong Provinces located on Thailand's Eastern seaboard, may now choose to pay personal income tax rate at a flat rate of 17%.

The employer must be a company located in the EEC that is exempted from corporate income tax under the law on enhancing the competitiveness of the country for targeted industries or the Investment Promotion Act. The employer must notify the Revenue Department by filing the required documents before paying the salary for the first time.

The payment must be made in respect of employment at the company's place of business and must be paid entirely in Thailand.

The targeted industries are: 1. Next-generation automotive industry 2. Smart electronics industry 3. Tourism for wealthy people and health tourism industries 4. Agriculture and bio-technology industry 5. Food processing industry 6. Robotics industry 7. Aviation and logistics industries 8. Eco-friendly petrochemical and biochemical industries 9. Digital industry; and 10. Medical hub industry.

The employee must meet certain conditions to qualify for the flat tax rate, including: A. The employee must be a qualified executive, a specialist or a researcher in accordance with the conditions stipulated by the Revenue Department B. The employee must not have resided in Thailand in the calendar year before they first apply for the flat tax rate or if they did, they must have resided for less than 180 days C. The employee must stay in Thailand for 180 days or more in the calendar years that they elect to pay tax at the rate of 17%, except that for the first year and the last year they may stay in Thailand for less than 180 days in each of those years.

UK

Termination payments and removal of foreign service relief Following the recent UK Budget it was confirmed that payments in lieu of notice (PILONs) will all be taxable. Payments for ‘injury to feelings’ can no longer be exempt while foreign service relief (both the full and partial exemption) will be removed for all except seafarers. Employer’s NIC will be due on the excess of termination payments exceeding £30,000 - this will be confirmed in the pending NICs Bill 2017.

Despite the fact that the aim was to simplify the legislation, the new rules remain complex. A calculation of ‘post-employment notice pay’ (determining the value of the PILON that will be taxable) will be involved and the new rules removing Foreign Service Relief (FSR) have some quirks.

The new FSR rules state that employees who are UK residents, according to the Statutory Residency Test, in the tax year in which their employment is terminated, will not be able to claim tax relief for any work they undertook overseas.

Effectively, this means all UK resident taxpayers will be treated the same, regardless of where they have carried out the related employment duties. Whilst this may not seem equitable, it does appear straightforward.

However, the draft legislation contains a couple of quirks. Firstly, FSR will continue to apply to payments and benefits which are connected to a change in an individual’s duties, or to a change in the earnings from their employment. This is true even if the individual is UK resident. This indicates the Government is targeting just payments made on termination of employment.

Secondly, these changes will apply to those who have their employment terminated on or after 6 April 2018. However, partial exemption relief will cease even for payments and benefits actually received from 13 September 2017. The date of termination will determine whether the new or old rules will apply.

BDO Comment The tax position on redundancy payments is already a complex area, even before the introduction of this new legislation. If you would like advice or guidance on how to manage to impact of the changes announced in the Winter Draft Finance Bill 2017 to 2018 please contact us.

USA

US House passes Tax Reform Bill; Senate Finance Committee considers bill of its own Overview On November 9, 2017, the Senate Finance Committee released its version of proposed tax reform legislation, the “Tax Cuts and Jobs Act”. The House of

19

INTERNATIONAL HR ADVISER WINTER

Representatives passed its tax bill on November 16; however, the bill under consideration by the Senate Finance Committee differs in several respects, including individual tax rates, itemised deductions, retaining the estate and GST taxes, the timing of changes to the corporate tax rate, and pass-through tax rates. On November 14, 2017, Finance Chairman Hatch announced some changes to the Chairman’s Mark. One modification now would reduce the Patient Protection and Affordable Care Act individual mandate payment to zero. There are also other changes to rates, the child tax credit, the pass-through provisions, and international tax.

Details Whereas the House bill proposes four individual tax brackets at 12, 25, 35, and 39.6 percent, the modified Senate version would keep the existing number of rates at 7, but lower them to 10, 12, 22, 24, 32, 35, and 38.5 percent. Under both proposals the highest rates apply at $1 million for married taxpayers filing jointly and $500,000 for other filers. Both plans would repeal personal exemptions, but the Senate’s increase in the standard deduction is slightly lower than the House’s and proposes to increase the standard deduction to $12,000 for single filers and $24,000 for married taxpayers filing jointly.

The House and Senate differ on the child tax credit, which would increase to $1,600 or $2,000, respectively.

Itemised deductions for mortgage interest, property tax, and medical expenses are treated differently by the proposed legislation. Both bills would eliminate any mortgage interest deduction based on home equity indebtedness; the House bill would cap acquisition indebtedness at $500,000 (effective for debt incurred on or after November 2, 2017), whereas the Senate would retain the current $1million limitation. Individuals could no longer deduct personal state and local income or sales taxes under either proposal. The Senate bill would also eliminate the local property tax deduction while the House bill would permit a deduction of up to $10,000. Unreimbursed medical expenses that exceed 10 percent of a taxpayer’s adjusted gross income would remain deductible under the Senate plan, though any deduction for medical expenses would be repealed under the House proposal.

Regarding the estate, gift, and generation-skipping (GST) taxes, the House bill would increase the individual estate and gift tax exclusion to $10 million (as of 2011) and then adjust for inflation annually before repealing the estate and GST tax

20

for decedents dying and gifts made after December 31, 2024. The Senate bill also proposes an inflation-adjusted $10 million exclusion for individuals, but otherwise maintains the estate and GST taxes without repeal.

The House and Senate bills also handle business taxes differently. Both plans present the same decrease in the maximum corporate tax rate from 35 to 20 percent, but the Senate proposes the change begin in 2019, one year later than the House’s proposal of 2018. Furthermore, the House bill would tax certain “business income” from pass-through entities at 25 percent, while the Senate instead proposes a 17.4 percent deduction. Both plans feature provisions designed to prevent passthrough compensation from being taxed at rates lower than the owners’ individual rates, subject to certain thresholds.

The treatment of deferred foreign earnings and profits is yet another area where both bills take a similar approach but with different rates. The House proposal would tax certain accumulated earnings and profits represented by cash and cash equivalents at a 14 percent rate, and would tax earnings and profits represented by illiquid assets at a seven percent rate, while the Senate rates would be 10 and 5 percent, respectively. Additionally, the Senate bill includes proposals to address similar base erosion concerns as the proposals in the House bill but, in some cases, such proposals operate in a different manner to achieve a similar objective. The Senate bill also includes certain other proposals that were not included in the House bill, such as the repeal of the special rules for DISCs and IC-DISCs and the denial of interest or royalty deductions for certain related party amounts paid or accrued pursuant to certain hybrid transactions, or by, or to, a hybrid entity.

The modified Senate proposal would repeal of the Patient Protection and Affordable Care Act individual mandate; the House bill does not contain this provision.

BDO Comment Congress is moving quickly to advance tax reform legislation, although it is unclear when, or if, an agreed bill will be passed by both houses of Congress. The House passed its version of tax legislation this week, while Senate Finance markup continues.

The process may slow, however, as Senate Republicans seek support, budget and expense restrictions are navigated, and differences between the bills are reconciled.

Prepared by BDO LLP. For further information please contact Andrew Bailey on 0207 893 2946 or at andrew.bailey@bdo.co.uk

2018 Global HR Conference Global Mobility Trends & Tax Implications This session will look at a global mobility trends from a number of different surveys drawing conclusions from these and will then examine some of the tax and social security implications that result from these trends. It will cover tax issues primarily from a UK perspective but will also touch on social security and business travellers.

Hosted by Andrew Bailey, BDO LLP

To register your place at this FREE conference, please email helen@internationalhradviser.com

Monday 29th January 2018 from 1pm onwards Smith & Wollensky, 1-11 John Adam Street, London, WC2N 6HT

INTERNATIONAL HR ADVISER WINTER

International Assignment Policies: Mobilising Talent - The Global Mobility Challenge Let’s assume you have an outline policy for your assignees and you are fully aware of the different types of assignments available.

Your approach and procedures are known and you now want to be able to utilise your employees in different locations – will they move where you want them? What’s their view, and how do you incentivise your employees to move?

Mobilising Talent – The Global Mobility Challenge – Report Ascertaining View

Almost all surveys seek the views of the employer regarding mobility and the barriers or incentives facing the business.

An alternative, relatively novel approach, is to ask the employees – would they move, where do they want to go, and what would encourage them to do so? After all, if employees are reluctant to move it doesn’t matter what the employer thinks.

This article is based on a report written by Ipsos on the findings from the 2017 Employee Mobility study, conducted by Ipsos on behalf of the Canadian Employee Relocation Council.

In 2017, Ipsos partnered with the Canadian Employee Relocation Council (CERC) to launch a tracking study about employee mobility.

This is the second such study, the first having been conducted in 2012.

The latest global poll is again co-sponsored

by BDO. The survey was conducted in 20 countries around the world with approximately 14,500 respondents every month. Please contact the author of this article should you wish to receive a copy of the report or would like to have more information about participants, countries, numbers and methodology.

The Need For International Assignees

In today’s global marketplace there is a continuing and in some cases an increasing need to be able to move individual employees to different countries. Naturally most people will move if they are offered enough money to do so, but the business

22

and economic climate prevailing does not permit organisations to throw money at potential assignees. Whilst it may help matters, simply increasing an employee’s compensation is often not the incentive required to encourage an individual to agree to an international work assignment.

Historically, the main concern for the employer has been the cost of moving an employee abroad. It has been often stated that the costs of utilising an assignee is between two to five times the costs of a local hire. With additional issues ranging from reconciling tax and payroll issues, to compensation incentives and assignment structuring, the survey reveals that understanding employee sentiment may help alleviate some employer concerns and encourage the right employee to make the move, whilst potentially saving money.

Incentives such as a pre-assignment visit, additional home leave, and language training, together with immigration assistance for the assignee's partner, all issues which help provide a support structure for an individual, can often entice an employee to move abroad. These incentives that employers can offer may actually reduce the cost of international relocation to the company, increase the return on investment, and make for a much happier and more productive employee.

Knowing what drives employee behaviour is the only way for an employer to effectively determine what those alternative incentives may be. By focusing on what people are looking for, businesses will be able to make better decisions regarding their international and expatriate policies.

Relocation is an investment in the employee and it is important that assignees are as effective as possible from the outset of their assignment. If the right compensation package and support structure is present employers will get the best return. Getting it wrong can quickly lead to a disaffected or departing assignee!

Top five incentives for employees to be more likely to take an international assignment

The 2017 survey showed that the top 5 incentives to encourage mobility by ranking were:

Rank

Incentive

%

1

A guarantee that they could move back to their current role after two years with further relocation assistance (-9%)

36%

2

Paid language training, if necessary (-6%)

36%

3

Immigration assistance for your spouse in order that they could obtain employment (-7%)

35%

4

Round trip airfare to return home for family visits (-8%)

35%

5

A 10% pay rise (-7%)

34%

Interestingly, only 18% of employees indicate they are ‘very likely’ to take an international job (a reduction of 7% from 2012). However, if there is a guarantee of a job at the end of the assignment this would increase the numbers of those ‘very likely’ to relocate to 28%.

Fear of the unknown is clearly still impacting employees’ willingness to work abroad, from language barriers to job security after taking an international assignment. The retention of international assignees, post-assignment, has long been an issue facing employers. The number of assignees who either have no position to return to or leave shortly after an international assignee is significant. In more buoyant economic times many employees have no fear for their position or future post assignment. They are confident that their enhanced skill set and experiences will benefit businesses that are thriving and most would see a return to their old job/position as a distinct backward step. When economic times are difficult, job security and what the future may hold becomes of far greater significance. Five years on from the first survey, job security still features very highly today, perhaps not surprising given general economic concerns & uncertainty, but how many employers could realistically offer a former assignee their previous position on their eventual return from assignment?

Finding Common Ground

The survey finds that employees from every geographic location overwhelmingly selected

TAXATION English speaking countries as their desired work relocation destination, with the United States (30 percent/-4) ranking first, followed by Canada (22 percent/+2), the United Kingdom (19 percent/-3), and Australia (also 19 percent/-1 ) .

Assignees clearly want to understand more about the destination location – preassignment visits - and wish to enhance their ability to fit in by being able to speak the local language and have their partner work in that location. With the English language being a common language in which to converse wherever an individual is in the world arguably this just further drives the numbers of assignees wishing, or being able to move to English speaking countries.

Whilst employees from Latin America predominantly wish to go the US or Canada, countries with a similar language or culture are very popular with Spain and Italy featuring as destinations of choice.

Global Willingness To Move

Willingness to take a foreign work assignment is not the same around the globe. There are certain geographic locations that have a concentration of employees who are eager to work abroad. The survey shows that employees from Latin America (34 percent/no change) and the Middle East and Africa (28 percent/-4) are the most likely to relocate internationally for work. However, employees who say they are very likely to take the assignment are significantly less in North America (18 percent/-7), Asia Pacific (14 percent/-10) and Europe (13 percent/-8). Perhaps some individuals see better economic opportunities elsewhere whereas others may have stronger family or cultural/regional ties and wish to remain in their home location. Wider family issues – grandparents and closeness to the extended family – are often barriers to movement for those from Asia Pacific.

Additionally, the issue of dual careers may be more prevalent in Europe & North America where the barriers to mobility that this creates may often just be too significant to overcome.

Not all employees are resistant to an international work assignment. Not surprisingly the survey finds that there is a group of people who are eager to take foreign work assignments. This demographic consists of a mixed group, which includes senior executives and decision makers (24 percent/-6), people under the age of thirtyfive (25 percent/-3), men (19 percent/-8), low income earners (19 percent/-8) and those who are not married (22 percent/-5). Again, the existence of dual careers and the career progress/income of the non-assigned partner is a barrier as is the existence of children of school age – meeting the needs of the family is essential – and where neither of these two factors needs to be addressed individuals are typically more inclined to move. These factors are however helping to drive up the

number of commuters/business travellers and unaccompanied but shorter assignments. We are seeing a trend towards longer assignments at the early/latter stages of an employees’ career with more business travellers and commuters in between at a time when the issue of dual careers and children is likely to be of greater concern to the potential assignee.

Employees in different industries show a varied amount of eagerness to work aboard.

People working in marketing, advertising and public relations are now most disposed to consider an international move for work (32 percent), followed by those working in arts, entertainment and recreational (31 percent) and aerospace & defence (also 31 percent).

Traditional industries for assignments then follow with mining/natural resources at 30 percent and oil & gas at 29 percent.

Telecommunications and information technology is now at 20 percent down from 28 percent. Those industries towards the bottom of the list for movement include education, agriculture, travel & tourism and medical health care. Is this due to less generous payment practices in these industries?

Despite industry or sector, companies need to be flexible in their approach to dealing with specific individuals, as well as put in place broad HR policies that address employee concerns.

The Impact Of Relocation & Government Policy

Factors beyond an employer’s control clearly influence assignees willingness to move. Host government policy with regards to health care, social security, education and taxes, all have a major bearing on whether an individual will accept an assignment. Not surprisingly the better the first three actually are or are perceived to be, the more likely a move will be accepted. Naturally, individuals also want a taxation regime that has a low tax burden as opposed to a higher tax burden. However, public funding for better health care, social security and education usually comes as a consequence of a higher tax burden, not a lower one. Two other factors also draw (or put off) potential assignees, these being an innovative economy and a friendly approach to immigrants. All want to feel welcome and work in a country where the economy is expanding.

The tax burden is an interesting issue, particularly as rumours of the death of tax equalisation continue. Tax equalisation, whilst potentially more expensive for employers, should remove tax from the equation as to whether an individual will move as they are neither better or worse off from a tax perspective as a result of a move. However, where there is potential for lower taxes naturally prospective assignees personally want the resulting benefit. Tax protection, where individuals can obtain a tax windfall, is increasingly the preferred

option in countries with a low tax burden such as the UAE, Singapore and Hong Kong.

The main challenge in this instance, whether assigned or on some type of local package, is not the initial move where the individual gets the tax windfall but the subsequent/return move when the assignee is reluctant as they want to maintain their net package.

Summary

International businesses thrive on mobility.

The willingness of employees to move is essential for the better well-being of the organisation. The decline in the numbers of those who are very likely to move from 5 years ago may be due to continuing uncertainty both within the business and political worlds.

Despite this, it is clear that addressing job security and family concerns is extremely important in encouraging more to move as opposed to offering a simple pay rise.

The above comments provide a general overview of the report and the thoughts of employees about the possibility of an assignment.

Addressing employees’ requirements and perspectives and blending these with the needs of the business helps to shape and direct an employers’ policy. An amalgamation of employers and employees’ views and requirements is likely to result in the best policy.

Do remember that policies should not be static documents. Business entities change as does their business plans and approach, alongside the economic and political climate in individual countries or regions. Employers should keep matters and policy under periodic review to ensure theirs is the best policy for the business, their employees and the times.

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

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INTERNATIONAL HR ADVISER WINTER

Relocation And Education Pitfalls And Solutions There is little that concerns a parent more than their child’s education, and it is also important to remember that the schooling is not just about education - though of course that is primary - but that schools and children are often the springboards that unlock a new social life for a family in a particular area, further underpinning the success of the move.

This would be true for a family who lived their whole life in one town - but when a family is moving internationally, often on successive assignments, the challenge of securing continuity in good education becomes vital to a successful posting.

Aspiration And Reality

At the heart of an education assessment lies the creative tension - common in many aspects of life - of what a family want, their “aspirations”, and what is actually feasible on the ground, the “reality”.

Aspiration is sometimes viewed as a bad thing, certainly in the state sector, but I definitely see it as a positive - parents wanting the best for their children.

We want the circles 'Aspiration and Reality' to overlap as much as possible - the wider the overlap grows, the more school choices a family will have to work from.

There are many factors that impact on the overlap - global mobility policies, for example funding of independent school fees, would be one.

Yet there are other factors that can be manageable with good guidance and advice, some out of the family’s control “on the

ground”, others within their “family influence”.

Family Influencers

The “Google” search and understanding the journey Parents can draw from a number of sources to build their knowledge bank prior to a move plugging into the network of families already on assignment, friends who live (or have lived) in their proposed destination country and time spent “Googling” on the web.

All three have some merit but will be blind to the key component of the relocation - the precise individual needs and requirements of the children themselves.

Parents can have advice ringing in their ears, but can be completely unsure whether they are listening to Bach or tinnitus.

It is important to rebalance this “white noise” by getting the family to think hard about what is important to them - not only focusing on the current move, but evaluating the past and considering future outcomes, so that they have truly understand the “education journey” they are on. This provides parents with a firm foundation to move forward from.

The Rules Of The Game Every nation’s education system is unique.

Even a global curriculum - such as the International Baccalaureate - has a myriad of variances between countries.

Because of this, every education system has rules that need to be adhered to. These might be deadlines for applying, assessment levels required or residency qualifications.

From the start it is essential that a family (and the parent company) get a grip on these

rules - ignorance - or simply trying riding roughshod over them - is the most common element in a school search becoming more complicated than it need be.

Housing Preferences There are lots of reasons that families may have a preference for an area - it could be that they had lived there when younger and childfree. It might be a recommendation from a friend. Or there are some areas - for example with the Korean community and New Malden in south-west London - that already have an established support network for expats.

The “but” here is that the more a family is fixed on a location, the less flexible they are to look at schooling options that might be better suited to their needs, yet fall outside of that district.

Again, the education provider should work with the housing DSP to ensure this aspect of the move is orientated correctly from the start - ensuring schooling areas dovetail with housing budgets and commute times.

On The Ground

Curriculum Choice - Big cities tend to be able to cater for most educational needs.

As well as the local system there will often be international, English-language schools as well as other key languages catered for, for example a French Lycee or German Schule.

However, when you move to other locations - and possibly still major locations - options can be more limited. For example, if a family were moving to Birmingham or Manchester in the UK, they would not have access of an American curriculum school, a French language school nor (apart from older children), an International Baccalaureate school.

Therefore, relocations that move outside of major cities (in some countries just outside of the capital) may need to consider schooling types that would not at first be obvious to them.

School Places - A key driver. An internet search will often throw up a variety of lovely looking schools, with websites showing manicured sports pitches and up-to-theminute computer suites filled with Macs.

However, the key factor that can shape options is which of those schools actually have space for the children, and which of those schools would then meet the children’s needs profile.

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RELOCATION & EDUCATION Availability can be a constantly shifting picture - especially in larger cities with greater social mobility - and within the public (state) school system.

Timing can also play a part - with more places generally available at the end of the academic year, though that can differ from country to country (for example December in Australia, July in the UK and March in Japan).

Red Flag Issues

There are certain issues that should automatically trigger “red flags” when considering a relocation with children, and where early planning is essential.

Teenage Children As a child grows up through a school the level of teaching naturally becomes more sophisticated and linked to the requirements of that country’s higher education system.

In the younger years, most school systems around the world follow similar aims developing core literacy and numeracy skill - though some more successfully than others as the PISA chart below illustrates.

Moving between school systems in the primary year groups is relatively straightforward.

As a child grows older - say 12 years and upwards - it becomes harder to switch academic systems. Not only is teaching more sophisticated, but the order in which subjects can be taught - even in universal subjects such as Maths and Science - can vary dramatically between national curriculum.

The demands of national public examinations and the entry requirements of higher education also have a significant impact on this.

Long-term planning is vital at this stage so that families do not find choices limited when looking to apply into universities and colleges.

Special Educational Needs It has been estimated that 20% of children will be have some identifiable special educational support needs during their academic career.

This could vary from mild learning support needs - such as additional reading support - to severe and profound medical requirements.

Families are often moving from a home location, where a child has been diagnosed and a full support programme established, to a new country where the support network is not available.

Schools will try and be helpful, they may not have the support resources or expertise available “in house”.

Furthermore, school board systems have fairly rigorous and bureaucratic assessment processes that can take months to complete.

Families at this stage need detailed information on the requirements of the new destination country - the “nuts and bolts” of the process - and how to build a portfolio on a child to profile their current diagnosis and support programme.

Language Ability If a family is moving to a country that is not native language then some kind of support process will need to be initiated, especially if they are entering the public (state) system.

Most schools can provide language, support - but ages of children again impact on this.

Younger children can pick up language amazingly quickly - both through in-class support and playing with new friends.

However, the older a child becomes the harder it is to integrate a non-native speaker into the classroom.

Top Four Things To Remember

Be positive. There is always a strong solution if all involved are thinking flexibly and good advice is drawn from.

Start early - Even if a move is only mooted, it is worth spending some time in the early stages to map out education requirements. An hour or so invested at this point can save many more further down the relocation process.

Encourage realism - Understand and embrace the fact that there are parameters to work within - the structure can actually help in setting sensible goals.

Focus on the children - Parents should focus on the needs of their own children and be careful on how they balance their various sources of advice and information.

NATHANIEL PRICE

Managing Director, Dean Associates Education.

Nathaniel has worked across the world in schools and universities and has been in his position for 15 years.

Dean Associates Education has been providing education support for the global mobility sector for over 32 years and has helped over 20,000 families in that time.

We provide cost-effective and flexible solutions for all aspects of education - schooling (state, independent and international), higher education, nurseries, vocational and special educational needs (SEN).

The background to our work has shifted with changes in technology.

Whereas once families had very little information to start from, nowadays the internet and social media can bombard them with a cacophony of voices and opinions.

The core ambition, however, remains the same - securing an education solution that fits the needs of that particular family - one that will be stable for the duration of their assignment and provide flexibility for future professional postings.

We provide a personalised service that covers all major destinations around the world.

For more information contact Nathaniel Price at Dean Associates Education on +44 781 512 1366, nathaniel@deanassociates.co.uk or follow us on Twitter @educationDA.

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TALENT ACQUISITION

How Amazon Operations Hired Thousands Of Staff Across Europe This Year Amazon’s business expansion is built on innovation, but innovation requires great talent. So, at the start of this year we announced Amazon would be adding 15,000 jobs across Europe during 2017 to help meet customer demand. A significant proportion of these roles were in Amazon Operations and recruitment became a top priority for the business. All of these hires would be at management level, and would be supporting the launch of 16 new European fulfilment centres during the year. My European Talent Acquisition team supported the hiring of 4,800 staff in 2016 and 2,900 staff in 2015, and this project represented another significant acceleration and an exciting challenge.

To add to the complexity of the project, we were hiring for very specialist and technically demanding roles. We have a rich history of developing and introducing cutting-edge technology into our fulfilment centres to assist our employees in their roles and deliver for our customers. For example, we have introduced robotics to a number of our sites last year. The robots slide under a tower of shelves where products are stowed, lift it and move it through the fulfilment centre, helping to speed order processing time. That technology requires us to hire developers with outstanding technical excellence into robotics; but we also needed to hire staff with grocery experience into AmazonFresh and the very best engineers and analytical minds into our Logistics, speciality businesses and operations teams. So how did we do it? We needed to establish some scalable mechanisms.

Step one. Expand our own Talent Acquisition team. At peak, across Europe we had 300 recruitment specialists, advisors and leaders to support this massive project. Roles varied from recruiters to business intelligence specialists and even management consultants who have experience in large-scale integration projects.

We started this process two years ago, and began to move teams into functional alignment

rather than just country teams. Tying the talent acquisition process to functions helped bring acute focus, each function had very specific talent requirements and this new structure helped the team target the very best talent, wherever they may be located in Europe.

Step two. Start with the candidate and work backwards. We like to think Amazon is redefining the way the supply chain works and improving the customer proposition through something like one hour delivery. That is a constant process in which the Operations team constantly look at new innovations to improve the service for customers. But to continue doing that we need to attract the very best graduates with STEM degrees into Amazon Operations - we need to show the business through a technology lens to attract our next generation of leaders.

We also invested in marketing using programmatic advertising and a social media to underpin our campaign, as well as new immersive technology which allowed us to, bring the fulfilment centre to the candidate, using virtual reality at our recruitment days!

We also tried to think out the box, rolling out unique recruitment channels. In Hamburg for example, we asked prospective candidates to come and show off their problem solving abilities by inventing their way out of an Amazon Escape Room. A fun event, which gave candidates a chance to mix with Amazon employees - our recruitment teams also had the opportunity to see how candidates applied critical thinking and solved complex problems.

We also looked to partner with university’s to attract top tier talent, launching our “Academics@ Amazon” programme. For this to be successful, campus engagement was very important - we used campus ambassadors; ran a series of guest lectures, and also implemented new innovative ideas and approaches to engaging with students on campus. In the Czech Republic we installed mobile information kiosks across 16 different university campuses, and in France we partnered with the MBA programme at HEC Paris, to run a case competition called, “Pioneer without Fear”.

These events and channels reflect Amazon Operations’ culture and way of working; they helped us engage with new candidates and explain the interesting challenges they will face in Operations on a day-to-day basis.

Step three. Be flexible. Each year many of our staff at Amazon makes a move internally.

We believe this helps our employee’s personal development, and it also allows us to flex-up certain teams during our peak periods. For example, we built a new team providing our customer service teams with the opportunity to learn about and work in recruitment during our peak hiring time and then returning to customer service when that team hit their peak. We aren’t a traditional organisation in that sense, we don’t believe in certain skill sets being a strength or weakness, but instead we focus on developing people’s superpowers.

We all have superpowers, some people will be outstanding at mentoring and developing their colleagues, others will have amazing technical know-how. We value those powers and moving across the organisation means our employees bring fresh ideas and constantly challenge the way we do things, which is absolutely crucial if we are to keep on innovating and delivering for our customers.

It has been a huge task with immense ambiguity, it has taken a huge amount of planning, and process transformation, and in the end has been exceptionally rewarding. We have now filled the majority of positions, and, as we move into our busy Christmas period, the great talent we hired during the year are at work, solving problems, innovating and trying to deliver a great service for our customers.

GEORGINA YELLOWLEES Director, Talent Acquisition, Amazon Operations

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IMMIGRATION

The Talent Within The immigration industry is at a crossroads, both through traditional migration streams, as well as overseas assignments in the expat world.

There are various push pull factors at play in this market. Of note, these include, taxation laws, economic factors and the ever-increasing border protection undertaken by most western countries. However, there is no more important factor in immigration than the education and skills of the population.

Countries attracting migrants such as Australia (190,000), UK (200,000+), New Zealand (90,000), USA (approximately 1 million) and Canada (200,000), were at a high in 2015 for skilled immigration. It is expected that these numbers will decrease somewhat with the changing political and economic environments. Recently, the OECD reported a 6% decrease in worker migration over all of the OECD countries. These trends are expected to continue, meaning that businesses will become more reliant on the local population for skilled labour and existing labour sources.

It is easy to say that by building a wall, or putting more stringent rules around immigration, will most certainly affect the immigration industry, however, experience has shown that it is in fact the skills and education of the expat and migrant population that drives the real outcome of the migration programmes of each country.

Political talk aside, businesses need skills, and no matter what the immigration policy of a Government is, it is clear that there are two straight choices - increase immigration, or increase the local population skills and education. Either way, the economy relies on it.

In Australia for instance, the Federal Government has a long standing approach to education and increasing education outcomes for the population. In today’s environment, school children can achieve vocational outcomes as part of their secondary education, ensuring they are “job ready” upon graduation. Make no mistake, this is a deliberate approach to reducing migration numbers across this country.

The more skilled the population, the less requirement is for skilled migration. This longterm approach is also followed in Canada and New Zealand, whilst in recent years the UK has reversed this policy.

When you combine the educated population with the ageing population in countries such as the UK, Australia and New Zealand, then the necessity will remain to keep immigration numbers high.

Governments struggle with this regularly.

Weigh up the needs of the economy against the perception of overseas workers “taking jobs”, and this is a standard reaction across all western countries. It isn’t new though, some Governments react with education and skills at the heart of their policy, whilst others build walls and rely on the population to be skilled already. For this, you must have confidence that the education system has been supported for many years prior.

International education migration has been a natural solution for some countries to get the best of both worlds. Welcome the income from education, whilst growing a skilled population. The “Bring One-Build One” model is effective. However, if the international student population does not have the ability to remain in country, postgraduation, then the outcomes are limited and the skill drain continues. International students are now the third largest contributor to the Australian economy.

Whilst they make a large contribution in the UK, USA and New Zealand. Once started, the appetite to continue is strong.

Countries who undertake a skilled migration policy have a dilemma. Should they allow International Students to remain in country, post graduation or, operate a skilled worker programme from abroad? Or, as is the current posture, make the most of what is in front of them?

Of course, none of this is helped by the fact that there is no international agreement on education benchmarks for vocational and higher education. Yes, we have the Washington Accord and similar agreements at a regional level, but there is no true benchmark by which country immigration standards can attest to. Most western OECD countries will look to a skills assessment to prove the employability of the migrant applicant. However, if it is not instructed in English, or it is not at the same standard as the “Host Country”, then the reality is that the education will not be recognised and the applicant will be limited, regardless of their skills. For instance, a person who has studied as a Registered Nurse in the Philippines, needs to undertake further education to gain entry as a nurse in most countries. A carpenter in the United Kingdom needs to undertake a skills assessment to prove their skills, regardless of their apprenticeship

certificates, for most countries they relocate to. There are many more examples of this.

And of course, there is the English language requirements, asking a tradesperson to pass an English test at a level higher than a UK Surgeon Entrance Exam, to gain entry to some countries.

It is certainly reasonable for applicants to turn to immigration solicitors for advice and guidance. They are the only people who can wade through the legislative instruments, explain the process to guide and advise the applicant on a professional basis. Some countries only allow an Immigration Solicitor to assist applicants. This being said, legislation changes all the time and eligibility criteria change constantly. An applicant could be on a migration pathway and all of a sudden it is closed without justified explanation.

The issue of skills in the worldwide migration programmes continues to be exacerbated in an already exposed market.

Until there is an international accord on skills and education and recognition by all countries of such a scheme and the outcome they provide, then the global workforce is and will remain limited to only the lucky ones.

CHRIS GALWAY

Chris has been involved in the Migration Industry for the past 11 years in numerous roles. These have ranged from Education Assessments, through to the invention of specific Insurance Products for Visa Holders and Expats from around the world.

As an innovator in the industry, Chris has been a guest speaker at many international events specialising in the subject of global education and mobilisation.

Chris was the developer and founder of the Immigration Industry Association.

For further information contact Geraldine Collett, General Manager geraldine.collett@industryassociation.org or call +44 (0)7970 952620 Visit www.immigrationindustry.org

29

INTERNATIONAL HR ADVISER WINTER

Europe Identified As The Most Complex Payroll Region In The World Experts identify legislative updates as a major challenge: impact of GDPR on payroll still unclear.

NGA Human Resources, a global leader in HR and payroll services, has released the 2017 Global Payroll Complexity Index (GPCI), a business intelligence report that identifies the top payroll process and compliance threats of 2017, per country and region.

It highlights the positive and negative impacts of factors, including the adoption of cloud technologies, managed payroll services, and the maturation of HR compliance regulations, on managing payroll and employee data.

The report includes responses and commentaries from nearly 3,000 professionals responsible for the reward and payment of employees in 48 countries. It was produced in collaboration with payroll bodies in Europe, North and South America, South Africa and Australia.

For Europe, key findings were as follows: • Europe is the most complex payroll region in the world • 7 out of the top 10 most complex countries are in Europe • France, Italy & Belgium are most complex; Luxembourg the least • Number of data fields, payroll runs, and technical and legal updates required for compliance is highest in Europe; 37% of respondents say that updates “keep them awake at night” • Complexity has increased since 2014 where other regions have seen simplification.

In the UK specifically, concerns focused on a number of factors: • 65% say that managing legislative, HR and payroll updates is their number one challenge • 24% remain unaware of the impact of GDPR on payroll • Gender pay, Working Time Regulations & IR35 have added to reporting complexity and to the rise in payroll parameters since 2014 • Rewards and benefits factor highly in the more typical ‘white collar’ roles, with salary sacrifice and shared parental leave taken up widely • Increased use of time and attendance (T&A) apps have simplified processing of hourly payroll

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• The Apprenticeship Levy, GDPR and Brexit are unknown challenges in next 12 months.

Anne Clifford, Senior Director, Global Payroll Operations at NGA Human Resources, commented “Zero tolerance on payroll noncompliance and the competitive emergence of new business economies means, without a doubt, that businesses must have robust payroll systems and processes in place”.

“In the countries where the 2017 Global Payroll Complexity Index reports a fall in complexity – notably the US and Canada - this is because the high-risk, high-admin payroll processes have been outsourced or automated to reduce the risk of fines and reputation damage”.

Other Notable Observations Of The 2017 Global Payroll Complexity Index:

Managing Employee Data: All organisations must provide payroll related information to local government departments to determine the social security and/or tax contribution of each citizen. Globally, companies must include an average of 16 data items per employee to the government in the mandated reports and declarations.

Consistent with the 2014 study, Western Europe still requires the highest number of employee data items for a net salary to be correctly calculated. Germany, France, Italy and Spain are most complex, requiring an average of 17 items. This highlights the need for highly accurate HR source data.

Managing Payroll Data: An average of 14 employee data items affect a net salary – little change to 2014. Italy, France and Poland top the parameter ranking for complexity, contrasting sharply with Canada and Switzerland at the bottom. Benefits and attendance have replaced tax and social security as the biggest contributors to payroll complexity.

Payroll Calculation Process: The majority of employers run payroll once or twice a month. Globally, North America and Oceania run the most payrolls per month, while South America and Asia run the least.

In Europe, France and Italy report the most payroll runs each month.

Government Reporting & Declarations: On average, 16 data items per employee must

be reported; a decrease from 20 in 2014. In South America and Europe, the number is notably higher at 35; Italy, the Netherlands and France require the most.

Geographical Influences: Each country and business type has its own cultural, regulatory factors and union agreements that affect payroll. In 60% of countries, employee-specific contracts influence payroll. Additionally, multi-level rules, legislations and agreements are continually adapted to comply with economic factors and changing working practices.

Language Complexity: In 60% of countries surveyed, more than one language is spoken, adding the need for multilingual payroll. Organisations in South America are most affected. Those in Australia and New Zealand are the least affected.

Other Country/Regional Spotlights North America

• US complexity sits at 5.78 out of 10; one point lower than in 2014 – likely the result of high complexity processes being outsourced, not a reduction in complexity • The country is still in the top 40% for complexity. Only Brazil is higher in the Americas at 11th place • Complexity remains ‘high’ and ‘very high’ for US and Canadian payroll teams when it comes to ‘Managing Payroll Data’ and the ’Payroll Calculation Process’ • 67% highlight technical, HR and payroll updates as the greatest complexity challenge • 28% of enterprise organisations in North America plan to move employees into new regions (28% to UK, 24% Asia Pacific, 20% South America) • Zero tolerance for non-compliance is fast becoming a secondary business tax.

Canada

• Canada sits at 31st in complexity ranking and remains in bottom 40% • 65% report managing technical and HR updates as the greatest challenge • 25% highlight the challenge of regulatory reporting and data analytics • 63% manage payroll in two or more

PAYROLL jurisdictions; 16% manage payroll for between eight and thirteen jurisdictions.

Africa

• Low complexity, but one third say it’s increasing • 71% highlight technical and HR updates as challenges, despite low numbers of payroll runs and updates - likely the result of maturing legislation and reporting requirements • 86% pay employees in four or more countries in Africa and 43% do this in eight or more - resulting in highest number of languages to consider • Retro-calculations are simple and least frequent of all regions • 57% have payroll reporting and analytics high on change agenda • 38% plan to expand employee operations beyond African continent.

Asia

• Region with the lowest payroll complexity.

Only Russia is in top 20 • Highest rating for the languages and number of people being paid in non-local currency • Malaysia has the least complex payroll score according to respondents • Philippines has least complex employee data ranking

• Region has the lowest number of payroll runs; India and Philippines is down since 2014.

South America

• Higher than average complexity, with Brazil just outside the top 10 • No fixed tax change calendar makes it impossible to standardise concurrent runs • 37% say regulatory reporting and data analytics are a challenge • 30% highlight the challenge of managing technical and HR updates • Lowest number of data items required, and the fewest payroll runs • However, retro-calculations are particularly high.

About The Research

NGA Human Resources examined the key trends during the first quarter of 2017, and compiled a report on how payroll complexity affects the reward of employees by organisations in one of more country, ranking in terms of complexity when it comes to compensating a local and/or international workforce and how these impact corporate planning and decision making.

Geographical scope: 48 countries.

Respondent profiles: • Subject matter experts in payroll

• Local, regional and global payroll consultants and outsourcing experts and system engineers responsible for updating global payroll systems.

To review the study: http://my.ngahr.com/ payrollcomplexity-2017/

NGA HUMAN RESOURCES At NGA Human Resources, our mission is to make HR work better.

We help organisations worldwide pioneer digital HR, master payroll, ensure compliance, unlock workforce data, and deliver best-in-class HR operations. As a result, HR leaders can create better employee experiences, save money, and transform their organisations.

What sets us apart is The NGA Advantage. It’s a combination of deep HR experience and insight, advanced technology platforms and applications and a global portfolio of flexible service delivery options.

Connect with NGA Human Resources www.ngahr.com blog.ngahr.com twitter.com/@ngahr

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INTERNATIONAL HR ADVISER WINTER

Accidents In The Workplace Accidents in the workplace take place more often than most people realise. It is important that employers are aware of their liabilities and responsibilities to deal with accidents correctly when they happen.

Employers have a duty to investigate workplace incidents that resulted, or which could have resulted in an injury. Health and safety laws vary internationally and it is important for international employers to be aware of these variations.

This article provides an overview of the international occupational health and safety regulatory frameworks and the employer’s duties and potential penalties that exist in different jurisdictions.

United Kingdom

The Health and Safety at Work Act 1974 (HSWA) governs The Occupational Health and Safety rules (OHS) in the UK, along with extensive secondary legislation which give effect to various EU Directives and expand on the provisions of the HSWA. Employers have a duty to ensure, as far as is reasonably practicable, the health, safety and welfare at work of their employees and others who are affected by the employer’s activities.

Employees also have a duty to take reasonable care of their own and others health and safety and to cooperate with their employer.

Other employer obligations include: • Providing and maintaining safe plant and systems of work and reporting accidents • Ensuring that articles and substances are safely used, handled, stored and transported • Ensuring that employees are provided with training, information, instructions and supervision which allows them to work safely • Undergoing risk assessments and providing a safe working environment with adequate facilities for welfare at work • Producing a written health and safety policy, if employing five or more employees.

The main regulator in the UK is the Health and Safety Executive. Failure to comply with the statutory duties imposed on employers can lead to criminal prosecution.

Additionally, employers may face civil actions if the common law ‘duty of care’ to safeguard their employees’ safety is breached.

Ukraine

In Ukraine, OHS are covered by the Labour Code 1971, the Occupational Safety Act

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1992, and by secondary legislation, including the Regulation on Investigation and Record of Work Accidents 2011, that apply to both public and private employers.

In the event of a work accident, an employer is obliged to set up a special commission, consisting of at least 3 individuals, to organise an investigation and define the reasons for the accident as soon as practicable. The damage dealt to employees affected by an accident is compensated by the Social Insurance Fund.

The labour collective may establish a health and safety committee that resolves OHS or environmental issues. The committee is made up of representatives of the employer, unions and OHS specialists.

However, the committee has the power to make recommendations only.

OHS compliance is controlled by the State Labour Service, the fire service, health and other supervisory authorities, that conduct routine or unscheduled inspections and impose sanctions for breaches of the relevant legislation.

The employers are also responsible for OHS financing making allocations of at least 0.5% from payroll budget of the previous year. To comply with OHS rules, the employers monitor safety policy and prevent health and safety breaches, suspend employees and apply disciplinary sanctions.

authorities. In these circumstances, it is very important that the employer mentions, as a caveat, this disagreement.

In certain circumstances, the employer may be authorised by the social security authorities to record an accident on a special register, instead of making a declaration. This applies to minor accidents resulting in no work stoppage or medical treatment covered by social security.

Conclusion

Regardless of where a company is based, it is imperative that employers and managers are aware of their responsibilities with regards to managing a safe and user-friendly workplace. If an accident does occur, those responsible should ensure they comply with national legislation, whilst being aware of international regulations to ensure they do not face penalties.

Note: The author would like to acknowledge the contribution from Ius Laboris member firms Madeleine Jephcott from Lewis Silkin in the UK and Fadi Sfeir from Captstan Avocats in France.

France

OHS rules in France are part of the Labour Code, which transposes European Directive 89/391/EEC of 12 June 1989 into French law.

These rules apply to private law employers and ‘workers’.

Employers must take any necessary measures to ensure safety and protect the physical and mental health of workers. This includes: • Taking action to minimise occupational risks and harsh working conditions • Providing information and training • Providing suitable arrangements and resources.

The employer must declare any accident of which it has become aware to the social security authorities within 48 hours (not including Sundays and public holidays), by registered letter. The declaration must be made using an official form and sent by registered post, requesting an acknowledgement of receipt.

Even if the employer’s opinion is that the injury described by the employee is not linked to work and should not be considered as a work accident, it should, nonetheless, declare it to the social security

OLEKSANDR MELNYK

Associate at Ukrainian law firm, Vasil Kisil & Partners.

Oleksandr focuses on legal matters in relation to dispute resolution, labour & employment and labour disputes.

Visit: www.vkp.ua for further information.

GRADUATE PROGRAMMES

“Accelerate Graduate Programme”: Making The Most Of Talent And Opportunity Finishing university can be daunting. For many graduates, knowing what you want to do as a career is difficult enough; making it happen can feel almost impossible.

Student debt, high living costs and the constant uncertainties about Brexit and the worldwide economy mean that the buzz from finishing university can quickly be replaced by something very different.

However, well-structured graduate schemes can often provide an effective and long-term solution to these problems.

Businesses are able to introduce fresh and enthusiastic graduates into the workplace, whilst simultaneously enabling graduates to discover their strengths and passions as their training progresses. Both parties benefit from stability, security and an investment in the future; not something to be sniffed at in the current economic climate. So, with the right planning and support, it is important to stress that even the smallest of businesses could benefit from such programmes.

Having recently graduated myself, I know how common it is for talented graduates to find themselves scrolling through endless job sites as their dream role increasingly morphs and shrinks. Attaining a place on a good graduate scheme, for me, was the best possible result. I wanted an environment where I could learn new skills and discover different career options; to get an insight into how an entire business operates, before committing to any particular specialism.

Now, having been in my graduate role since September, I am taking the opportunity to reflect on what I have learnt so far.

Finding Talent:

Last year, my company introduced its second cohort of graduates into the business. After the success of the “Accelerate Graduate Programme” in 2016, the intake was more than doubled in 2017 to eighteen graduates across four locations. With the help of an outsourced recruitment agency we attracted over 1200 applications globally, which were then filtered via various telephone

interviews, psychometric assessments and, finally, a day of panel interviews at an onsite assessment day.

We believe the graduate programme will significantly strengthen the internal talent pool, underscoring the culture change of the business by creating a more diverse workforce with a breadth of experience.

In my experience, the process was thorough and unhurried. My experience of the job application process, by this point, had been fairly unpleasant; in most cases I wouldn’t hear anything for weeks and it was extremely rare to be given any sort of feedback. With the graduate scheme, however, it felt different. The recruiter always remained in close contact with each applicant and gave me sufficient time to prepare and reflect before each stage of the process. Having discussed this experience with the other graduates in my cohort, there is a clear consensus that receiving such consideration gave us the confidence that we

needed to succeed. Job searching for anyone, especially graduates, can be incredibly competitive and often disheartening; a little consideration goes a long way.

So, finding and streamlining the best possible talent, for any business, thus requires strong values and forward thinking.

Still, above all else, our recruitment process was most benefitted by its refusal to accept the myth that relevant work experience equals talent. By definition, talent denotes a natural aptitude or flare for something; it is instinctual. So, when you’re looking for the best graduates for the job, sometimes you need to look beyond employment history and prioritise potential.

As well as helping to settle nerves and facilitate confidence, having a structured and staged graduate recruitment programme allows candidates to make their talents and personal attributes more evident. By appealing to various skills and by scheduling different stages of the recruitment process and graduate scheme, We recognise the fact that talent is usually something to be discovered; talent is not necessarily visible at first glance.

So, of the eighteen graduates that joined in 2017, it should be unsurprising that there is no consistency in our degree discipline, work experience or cultural background. We are diverse. Each of us were hired for our specific skills and experiences, so that our individual talents and potential might unfold as the programme continues. Encouraging diversity and facilitating candidate success should therefore be viewed as a relevant and valuable strength. By considerately managing and supporting a graduate intake into the business, Our business has had an influx of enthusiastic and capable employees enter the workforce. As graduates, we feel lucky to be on the programme, whilst the company has a responsibility and vested interest in making the most of the talent and energy that we have bought with us.

Creating Opportunity:

Towards the beginning of my programme, a member of our Senior Leadership Team told me that you are bound to get things wrong as a graduate; the most important thing is having a resilient and enthusiastic attitude.

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INTERNATIONAL HR ADVISER WINTER

Now, having certainly gotten a few things wrong so far, I can fully appreciate the gravity of their advice.

I suppose, once a business has recruited new graduates and found new talent, it might be easy to assume that the main work is done. Your graduates successfully made it through the recruitment process, so surely they’ll hit the ground running. Right?

No: I still maintain that my first week at my desk was one of the hardest weeks to date.

It’s very difficult to impress anyone when you’re fumbling around with printers, figuring out how Outlook works and forgetting everyone’s name almost immediately after being introduced. Wait, how do I put meetings into my calendar again? Sorry, what was your name? How do I do this? No, it doesn’t matter how much your graduates managed to impress you at interview stage, you definitely need to facilitate talent by sorting out the basics.

Our business got ahead of this by ensuring that all graduates had scheduled and relevant training in place. I may have found myself getting cross with the printer and incredibly frustrated with the phone system, but we were quickly encouraged to complete numerous competency and compliance modules online. For me, the best thing about being enrolled on a graduate scheme is our exposure to the bigger picture. Meeting with the Global and Senior Leadership Teams and being given a thorough insight into our “2020 Strategy” has put myself and other graduates in a position where we can better appreciate the importance of our roles in relation to long term goals. We can see how our day-to-day tasks, across all departments, are building towards something bigger.

Through the structure and commitment of a two-year graduate scheme, we have been given the opportunity to plan our personal development in relation to the future success of the company. We can theorise what strategies will best secure future prosperity for the company, whilst simultaneously considering how our own skills might become useful in the process.

Creating opportunities for graduates consequently relies upon the creation of a productive and supportive environment.

With the provision of appropriate training and regular moments for reflection, I have been able to retain knowledge easily and regularly assess my own productivity. In monthly catch-ups with my mentor, for example, I have discussed any difficulties or concerns of mine openly and have always been met with the attitude that there is always something more I can do. Help is there. In the book The Four Obsessions of an Extraordinary Executive, given to all graduates when they join the company, Patrick Lencioni opens by saying that “all successful organisations share two qualities:

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they are smart and they are healthy”.

Creating opportunities for graduates is not just about providing training programmes, setting deadlines and outlining expectations.

Making the most of an opportunity, in my experience, requires a supportive and healthy environment. As I mentioned earlier, the best advice I have received as a graduate is to have a resilient and enthusiastic attitude. This only works if you are employed in an environment that allows you to fail.

Creating opportunities for graduates consequently relies upon the creation of a productive and supportive environment.

With the provision of appropriate training and regular moments for reflection, I have been able to retain knowledge easily and regularly assess my own productivity.

Facilitating Success:

Essentially, if thinking outside the box and getting things wrong is regarded more highly than playing it safe and getting things right, then an opportunistic and enthusiastic mindset is much more likely to follow.

For our business, making the most of talent and opportunity through the “Accelerate

Graduate Programme” has been a successful and rewarding experience for all. As the first cohort of graduates approach the beginning of their final rotation and the second cohort grow more confident in the latter part of their first, it is clear to see just how much each graduate has developed since joining the business. Talent has been nurtured and opportunities have been presented so that, as a result, each graduate has established a clearer idea of the permanent role they might want to assume in the future.

Personally, my first rotation has been more challenging and enlightening than I ever anticipated. I’ve been pushed harder than I expected, but have always been supported along the way. My fellow graduates are brilliant for sharing any experiences and advice with; whilst senior managers and HR have continually provided a receptive and supportive sounding board for new ideas. It’s not for me to judge talent, but I can definitely recognise the wealth of opportunities I’ve been given.

So, although finishing university can be daunting, it is sometimes best not to know what you want to do straight away. Student debt, high living costs and pessimistic Brexit coverage will continue to add to the pressures already faced by graduates; however, it is still important for both graduates and businesses to remain open. The buzz from finishing university will certainly be replaced by something different, but this doesn’t necessarily need to be a bad thing.

When businesses make the most of talented graduates, graduates will make the most of the opportunity.

EMILY JAYNE TAYLOR

Accelerate Graduate Programme 2017.

First Rotation: UK Marketing Executive, Santa Fe Relocation.

Santa Fe Relocation are proud to be voted International Moving Company of the Year 2017 & Relocation Management Company of the Year 2017 at the EMEA EMMA’s.

Santa Fe Relocation have also been nominated for “HR Team of the Year” and “Distinction in Early Career Programmes” at the HR Distinction Awards 2018, in February 2018.

Visit www.santaferelo.com

INTERNATIONAL HR ADVISER WINTER

We May Be Small, But We Are Mighty!

Why Bigger Doesn’t Always Mean Better When It Comes To Delivering A Stellar Service When choosing to work with a company, there’s a temptation to blindly go with the best-known name; to wrap yourself up in the comfort blanket of a big brand purely because you expect the best from them. But in our experience, bigger does not always mean better.

Why, you ask? Well, I liken the big vs. small debate to this scenario: you’re doing your weekly grocery shop at a big supermarket chain. Sure, all of the products you need will be in stock, and they’ll even look pretty cheap on the surface of it. But do you know where these items have come from? Are you confident that the shop is giving you the best possible value for money? And are the people at the store really working in your best interests, or are they sleepwalking through their working hours just to meet their targets and impress the powers that be?

When it comes to working with bigger companies, yes, they will of course have the expertise you’re looking for, and they will more than likely have access to the whole of the market. Much like Tesco’s, or Sainsbury’s, or Aldi, if you want to stick with retail examples. But a smaller, perhaps more clientfocused company - the figurative corner shops of the industry - who truly value the client relationship, making the time, caring about the attention to detail, which you don’t find in the bigger chains. They’ll bring you people and a service committed to delivering an unrivalled experience because they know it matters to you.

At the end of last year, the number of small businesses operating in this country hit a record high. I think it’s because consumers are bored of being passed around like a battered old football in an automated process. They want real-time solutions to their problems, and they want to talk to someone who has a barefaced passion for making sure they succeed in providing those solutions. I recognised this when I set up my own business and sticking with the “let’s make it better” philosophy has certainly served me well.

Actually, I’m of the opinion that small business owners should be proud, because today’s small businesses are unquestionably

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In my experience, many smaller companies are best-in-class.

They’re adaptable, their ethos is bold, and they’re not afraid to innovate.

They need to care about their clients - and care they do! They value the people who are giving them business, because having them on board is the difference between a good year and a bad year for revenue.

the backbone of the UK economy.

According to the Federation of Small Businesses, relatively ‘little’ companies such as ours accounted for 99.3% of all private sector businesses in the UK at the start of 2017. We, and they, are the driving factor behind 60% of all private sector employment on our modest little island.

Take away the plight of the small business, and over half of our trade disappears.

This statistic alone paints the picture of organisations like ours as an unstoppable force in an age where austerity is rife and we’re bracing ourselves for years of economic instability.

In my experience, many smaller companies are best-in-class. They’re adaptable, their ethos is bold, and they’re not afraid to innovate. They need to care about their clients - and care they do! They value the people who are giving them business, because having them on board is the difference between a good year and a bad year for revenue.

That said, though, they’re never just thinking about their bottom line. They’re focusing on delivering a more robust, a more personalised service, despite the myriad of challenges that businesses of all sizes will face every single day. They need to care, because if they don’t, they’ll lose what makes them stand out. Complacency simply won’t work for them. And talking of letting standards slip, large corporates can fall down in a number of ways when it comes to service delivery. Bigger relocation companies can choose to favour margins over labour costs, and their processes and structures can be much more rigid, which leads to a great deal of frustration from the client as they’re passed from department to department in a seemingly never-ending quest for the answer to their query, or the solution to their problem. These companies are bound by bigger rolls of red tape, a kind of stifling bureaucracy which more often than not results in a cold, stale experience for clients and staff alike.

Now, what about the middle-ground?

And by this, we mean looking at the pros and cons of working with estate agents who operate their own relocation department. The job might get done, but

VENDOR MANAGEMENT clients often become a cog in a much bigger wheel when they sign up to this type of scenario. Because of the way that the company has been structured with an agency’s emphasis being focused on fee generation; the landlord is their true client after all, the relocation process becomes transactional, staff are not fully accountable and there’s no-one there to guide the client through everything in a straightforward, step-by-step way. Owning a project, and taking full responsibility for the outcome, is particularly important when you’re running a service with multiple layers to it: Destination Services, HR Support, Visa and Immigration and Move Management. These may look like separate offerings, but working across all areas is essential with a small client-focused business, it’s an innate discipline, working in tandem to make sure nothing falls in between the gaps, whilst having our clients best interests at heart!

Everybody, working as one in the company, has to have a thorough understanding of the requirements for each client, even if they’re working on different aspects of the project.

This ap proach toward s c lien t management leaves no room for excuses when it comes to providing an amazing experience. We know that it’s all about

building rapport with the people we’re serving. It’s about shaping relationships and making sure they’re unbreakable, so that next time an employee needs to be relocated, they know that they will be well represented and that everything is handled on their behalf.

As we all know outsourcing is very much prevalent in our industry with the large companies farming-out a lot of their business to smaller service providers, which means that ‘your’ service is very much underpinned by these small-scale companies anyway. Customers are relying on the skills of the smaller player, but they’re having to shout louder to be heard, and they’re not getting that warm, fuzzy feeling inside after dealing with the larger business that they would otherwise experience in dealing with a company that truly has their best interests at heart.

Relocating an employee takes skill, dedication and a desire to see things through, right until the moment the lucky member of staff lands on their new doorstep. Would you want this crucial process to be handled by a market giant which has little regard for the finer details, or a smaller, more dynamic company that always has your happiness and satisfaction in the forefront of their minds? I know which option I’d choose.

JASON WAITE

Founder & Managing Director of CLR: Cornerstone London Relocation, the relocation service provider with a difference, we’re not scared to care!

Jason’s expertise has been garnered over 9+ years in relocation services and 12+ years in technology recruitment, with both careers affording him significant exposure to the evolving worlds of people services within the corporate sector. Passionate about what we do. Diligent in our delivery.

Let us make the difference.

Say ‘Hello!’: jason@cornerstonelondon.com About: www.cornerstonelondon.com

The 2018 Global HR Conference FOR GLOBAL HR PROFESSIONALS ONLY

Monday 29th January 2018 from 1pm onwards Smith & Wollensky, 1-11 John Adam Street, London, WC2N 6HT This FREE one day conference is for Global HR Professionals only TOPICS TO BE COVERED INCLUDE: Extended Business Trips & Commuters: Managing The Risks Hosted by ECA

Brexit – How Will It Affect You? Hosted by Smith Stone Walters

Global Mobility Trends & Tax Implications Hosted by BDO LLP

Digitally Connecting The Global Mobility Value Chain Hosted by Equus

To register your place please email: helen@internationalhradviser.com Details can be found on page 2 37

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DIARY DATES

INTERNATIONAL HR ADVISER WINTER

January 2018

Worldwide ERC® Hong Kong Summit

18 January 2018 Regal Hongkong Hotel, 88 Yee Wo Street, Causeway Bay, Hong Kong Explore the challenges of cross-border and intraAsia business travel; how talent mobility can be used to develop and retain high potential employees; ways to minimise the adverse effects of long-term, multiple-assignment expats; and improving the employee experience. Learn more and register here www.worldwideerc.org/ HongKong18/Pages/conference-home.aspx

February 2018

Expat Academy Birmingham – Network Huddle

6 February 2018, 10am – 4pm BDO LLP, Two Snowhill, Birmingham B4 6GA For Global Mobility professionals to come together to share current operational challenges and gain advice from fellow network members and industry experts. The main aim of the day is to provide intellectually challenging content which will enhance your professional development, maintain your specialist Global Mobility knowledge and offer the chance for you to network. Email: bookings@expat-academy.com

9th HR Minds Future of Talent Forum

15-16 February, 2018 Barcelona, Spain In the ever-increasing pace of the 21st century, with competition on the talent market increasing, it is essential for HR professionals to stay on top of the latest developments and have lateral thinking.

The future brings many changes for the world, businesses and HR professionals, as they need to identify the most successful strategy to capture the talents of future. With global trends influencing organisations, the next generation coming into the workplace and technology penetrating our life, it is crucial to be on the forefront to get the best talent.

What are the trends in digitalisation that cannot be ignored for organisational development? What behavioural patterns will prevail and how do we need to change to adjust to them? What skills do we need to develop in order to support the talent of the future? How will the workforce landscape change and where does it lead us? At this event, we will be discussing answers to these and related hot questions that various HR departments face across Europe. For more information, please visit our website at www.glceurope.com/9th-hr-mindsfuture-of-talent-forum-2 and request the agenda.

Worldwide ERC® Global Mobility Specialist (GMS)® Programme Module 3 in London

20 February 2018 London Hilton on Park Lane, 22 Park Lane, London W1K 1BE, United Kingdom Earn your GMS® in 2018 by taking Modules 1 and 2 online, and participating in an in-person session of Module 3 - The Intercultural Challenge: Supporting Successful International Assignments – with your peers, just prior to the London Summit. Register at www.worldwideerc.org/forms/Pages/ssl-londongms-registration.aspx

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Employee Engagement, Performance and Talent Management in the Financial Sector

19 -21 February 2018 London, United Kingdom This marcus evans event will enable financial institutions to discuss these issues and express the importance of these through the business case for employee engagement and talent management, in order to convince other business lines to adapt and adopt initiatives to improves these areas. The event will look at how firms how are managing the employee-employer relationship and how they are best supporting and engaging employees through their relationship with their managers.

It will also allow the opportunity to share best practices to encourage diversity and inclusion and help to retain and optimise staff by assessing approaches to career management.

Special offers for International HR Adviser readers using code CM399-IHRA when registering for this conference: • 2-day conference: £200 • 2-day conference & 1 workshop: £250 • 2-day conference & 2 workshops: £350 (Special offers are applicable for delegates only, not for solution providers and consultants) Please visit the event website: www. marcusevans-conferences-paneuropean.com For more information send an email to melinih@ marcusevanscy.com

Worldwide ERC® London Summit

21 February 2018 London Hilton on Park Lane, 22 Park Lane, London W1K 1BE, United Kingdom Discuss the changing business landscape, what the key drivers are, and what the talent mobility needs of the future will be. Assess your GDPR readiness and benchmark with your peers on how to address current and future challenges. Learn more and register here www.worldwideerc.org/ London18/Pages/conference-home.aspx

March 2018

GLOMO Training – Essential Global Mobility

16 March 2018, 10am – 4pm London, United Kingdom This course will provide you with an insight into Global Mobility jargon, acronyms and the assignment life cycle. Plus, an overview of the tax, payroll and immigration considerations when managing globally mobile employees helping you piece together the complicated jigsaw that is GM. Relevant to those reasonably new to GM or who work in a specialist area and are keen to broaden their knowledge.

Email: bookings@expat-academy.com

FEM Amsterdam Global Mobility Conference

22 March 2018 Hotel Okura, Amsterdam The Forum for Expatriate Management (FEM) is delighted to announce the launch of its first Amsterdam Global Mobility Conference. This content-packed conference promises to be a really intensive day and is designed to both challenge and inform. Delegates can benefit from keynote panel

discussions, content-focused streams, multiple workshop sessions, interactive roundtables and case studies as well as plenty of opportunities to network with senior global mobility leaders.

Find out more information at amsterdam.forumexpat-management.com

Worldwide ERC® Shanghai Summit

23 March 2018 Pudong Shangri-La, East Shanghai, China It is fitting that we are bringing our Summit back again to this city that hums with economic potential and relies on a blend of global talent to leverage new business opportunities.

That’s why APAC mobility professionals seek opportunities like the Shanghai Summit to gain insight on trends and successful practices in talent strategy, workforce planning, performance and succession management, compliance, and multicultural environments. Learn more and register here www.worldwideerc.org/apac18/ Pages/conference-home.aspx

Worldwide ERC® Singapore Summit

27 March 2018 Intercontinental Singapore, 80 Middle Road, Singapore Singapore has consistently earned high ratings for its investment potential, maintaining transparent government policies, best employer relations and ease of doing business. It is also one of the world's leading centres for global technological innovation. With such remarkable business and workforce potential, the region presents the ideal backdrop for the Worldwide ERC® Summit and explorations about the future of talent mobility.

Learn more and register here www.worldwideerc. org/Singapore18/Pages/conference-home.aspx

April 2018

International HR Conference

5 - 6 April 2018, Vienna, Austria We are hosting our International HR Conference on the 5 - 6 April 2018 in Vienna, Austria. This is a two days of high quality presentations along with Q&A Session and Panel Discussions and we are expecting to host between 80-100 Senior Level HR Executives from across Europe. Participants can expect to hear about upcoming HR regulations, listen to the presentations of Human Resources experts and understand more about what’s happening currently within the industry. The Key takeaways include: The Impact of GDPR with HR, Digitalisation, Generation X, Y & Z, Employee engagement, Robotic Process Automation, HR Transformation & Innovation, etc. Join our event to meet professionals from BBC, IBM and other leading companies from within the HR industry.

For more information, visit our website: ict-solutions-hu.com/Events/hr-forum/ If you have any questions, contact us at info@ictsolutions-hu.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

DIRECTORY

BANKING SERVICES LLOYDS BANK INTERNATIONAL LIMITED

Telephone: From the UK, call: 0808 169 6411 Outside the UK, call: 033 3014 5287 Mon-Fri 8am-6pm and Sat. 9.30am-1.30pm UK time. Calls may be monitored/recorded Email: GlobalPartnerships@Lloydsbanking.com Website: www.lloydsbank.com MOVING ABROAD? Your trusted service for UK and International banking.

If your moving abroad to live or work our range of solutions can help guide you through important financial decisions so you are organised, well before your luggage is packed.

Everyday banking – a range of accounts and services in a choice of currencies for your dayto-day banking needs.

Whilst our services will be available to many customers, there are countries where, due to legal or regulatory restraints, we cannot provide them.

NATWEST GLOBAL EMPLOYEE BANKING

Eastwood House, Glebe Road, Chelmsford, Essex, CM1 1RS, UK Contact: Craig Boe, Manager, NatWest Global Employee Banking Telephone: +44 (0)1245 355628 Email: craig.boe@natwestglobal.com Website: www.natwestglobal.com NatWest Global Employee Banking is a specialised department within NatWest who work with Company HR functions/ Relocation agencies to offer a streamlined account opening service for relocating employees. One of the main benefits of the service is that employees can apply for their account before they arrive in the UK so their account is ready when they arrive. This may also help if they want to transfer funds to their new account in preparation for relocation.

INSURANCE AND FINANCIAL SERVICES ZURICH INTERNATIONAL CORPORATE SOLUTIONS

Tricentre One, New Bridge Square, Swindon SN1 1HN Contact: Adele Cox Telephone: +44 (0) 1793 506775 E-mail: adele.cox@zurich.com Website: www.zurich.com Zurich International Life is a global provider of life insurance, investment and protection products. Our corporate range offers flexible, portable solutions, designed to suit multinational organisations with an internationally mobile workforce. The International pension plan offers a cost effective, bundled retirement benefits solution comprising of trust services, investment funds and online administration.

International group protection is designed to protect an employers’ most important asset – their employees – and offers a range of life and disability protection.

With a local presence in key global business hubs and over 30 years experience of

implementing and administering plans world wide, we’ve developed our knowledge and understanding of key markets to meet the needs of our customers and business partners.

INTERNATIONAL HR CONSULTANTS DELOITTE LLP

Stonecutter Court, 1 Stonecutter Street, London, EC4A 4TR Contact: Robert Hodkinson, Partner Telephone: +44 (0) 20 7007 1832 Fax: +44 (0) 20 7007 1060 E-mail: rhodkinson@deloitte.co.uk Website: www.deloitte.co.uk Whether you are creating your first international mobility programme for employees or addressing fundamental changes to an existing programme, our International Human Resources team can help. Deloitte provides consulting support that has an appreciation for each company’s size, background and unique cultural environment, aligning your international programme goals with corporate business strategies. Our consultants have developed deep expertise in many fields based on first hand experience with many of the world’s leading organisations: international assignment policy and process design, benchmarking, service delivery modelling, improving vendor management and helping our clients become more compliant and their administration more cost-effective.

INTERNATIONAL MOVING DT MOVING LTD

49 Wates Way, Mitcham, Greater London, CR4 4HR Contact: Tim Daniells Telephone: +44 (0) 20 7622 4393 Fax: +44 (0) 20 7720 3897 Email: london@dtmoving.com Website: www.dtmoving.com DT Moving is a world leading international moving company. Founded in 1870, we serve corporate customers all over the globe with an award-winning* move management and destination service programme. Through our London and Paris headquarters and worldwide network of global partners, we help clients achieve their workforce mobility goals.

Every employee we relocate receives a dedicated DT Moving team member as a central point of coordination, support and advice to ensure every part of their relocation runs smoothly.

Our goal is your complete satisfaction, and with a 97% customer rating for 2016, we offer unrivalled quality at competitive rates. *Awarded 11 global relocation awards since 2010.

RELOCATION CARTUS

Frankland Road, Blagrove, Swindon, SN5 8RS Contact: Nigel Passingham, Vice President, Strategic Business Solutions EMEA & APAC Telephone: +44 1793 756065

Email: Nigel.Passingham@Cartus.com Website: www.cartus.com Twitter: twitter.com/cartus LinkedIn: www.linkedin.com/company/cartus For more than 60 years, Cartus has provided trusted guidance to organisations of all types and sizes that require global relocation solutions. Cartus serves more than half of the Fortune 50 and in 2016 moved employees into and out of 185 countries, providing the full spectrum of relocation services, including language and intercultural training. Cartus is part of Realogy Holdings Corp. (NYSE: RLGY), a global leader in real estate franchising and provider of real estate brokerage, relocation and settlement services. To find out how our greater experience, reach, and hands-on guidance can help your company, visit www.cartus.com or read our blog www.cartus.com/en/blog/ for more information.

SANTA FE RELOCATION SERVICES

Central Way, Park Royal, London, NW10 7XW Contact: John Beck Telephone: +44 (0) 208 963 2520 Mobile: +44 (0)7500 091 708 Email: John.Beck@SantaFerelo.com Website: www.santaferelo.com Santa Fe Relocation Services is a global mobility company specialising in managing and delivering high-quality relocation services worldwide.

We enable people and organisations to work, live and thrive around the world.

With ‘enabling people and organisations’, we want to make it possible for people to be where they need or want to be - enabling people and organisations.

Our core competence is relocation services that support corporations and their employees relocate and settle in a new country, assisting them with immigration, home and school, language and cultural training, managing property rentals, delivering domestic and international moving of household goods.

We provide these services to a consistent high standard, locally and globally. A key aspect is being able to manage our service delivery through Santa Fe operations across six continents.

RELOCATION ASSOCIATIONS ASSOCIATION OF RELOCATION PROFESSIONALS (ARP)

9&10 Diss Business Centre, Dark Lane, Diss, Norfolk, IP21 4ND Contact: Tad Zurlinden Telephone: +44 (0)1379 651 671 Fax: +44 (0)1379 641 940 Email: enquiries@arp-relocation.com Website: www.arp-relocation.com The ARP is the professional association for the relocation industry in the UK. The ARP’s activities include seminars throughout the year, an annual conference, the publication of an annual Directory of Members and a website, which is updated regularly.

THE EUROPEAN RELOCATION ASSOCIATION (EuRA) 9&10 Diss Business Centre, Dark Lane, Diss, Norfolk, IP21 4ND

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INTERNATIONAL HR ADVISER WINTER

Telephone +44 (0)1379 651 671 Fax: +44(0)1379 641 940 E-mail: enquiries@eura-relocation.com Website: www.eura-relocation.com EuRA is an industry body for Relocation Professionals in both Europe and Worldwide.

EuRa have launched The EuRA Quality Seal, the world’s first accreditation programme for relocation providers. This pioneering initiative provides a straight forward, cost effective audit to reflect your company’s excellence in providing relocation services.

Baccalaureate Diploma, an American college preparatory curriculum, and AP courses to its diverse community of coed day (3-18) and boarding (14-18) students from 50 nations. The excellent academic programme, including ESL, is taught in small classes, allowing the individualised attention needed to encourage every student to reach their potential.

Outstanding opportunities in art, drama, music, and athletics provide a balanced education.

Extensive summer opportunities are also offered. Located close to London on a beautiful and historic 46-acre estate.

SCHOOLS ISL GROUP OF SCHOOLS ISL SURREY

Old Woking Road, Woking, Surrey GU22 8HY Contact: Admissions Telephone: +44 (0)1483 750 409

ISL LONDON

139 Gunnersbury Avenue, London W3 8LG Contact: Yoel Gordon Telephone: +44 (0)20 8992 5823

ISL QATAR

PO Box 18511, North Duhail, Qatar Contact: Nivin El Aawar Telephone: +974 4433 8600 Website: www.islschools.org The International School of London (ISL) Group has schools in London, Surrey, and Qatar. The internationally recognised primary and secondary curricula have embedded language programmes (mother tongue, English as an Additional Language, and second language) which continue throughout the student’s stay in the school. A team of experienced and qualified teachers and administrators provides every student with the opportunity to grow and learn in an environment that respects diversity and promotes identity, understanding, and a passion for learning.

MARYMOUNT INTERNATIONAL SCHOOL LONDON

George Road, Kingston upon Thames, KT2 7PE Contact: Mrs Cheryl Eysele Telephone: +44 (0)20 8949 0571 Email: admissions@marymountlondon.com Website: www.marymountlondon.com With an outstanding record teaching the respected International Baccalaureate for over 30 years, Marymount offers day and boarding to girls aged 11-18 who gain places at the world’s best universities.

Consistently ranked within the top 5% globally, Marymount also offers the pre-IB Middle Years Programme; this stretches students without the need for incessant testing. The nurturing, supportive Catholic Community welcomes all faiths and achieves a shared purpose for girls of more than 40 nationalities.

TASIS THE AMERICAN SCHOOL IN ENGLAND

Coldharbour Lane, Thorpe, Surrey, TW20 8TE Contact: Karen House Telephone: +44 (0)1932 582316 Email: ukadmissions@tasisengland.org Website: www.tasisengland.org TASIS England offers the International

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SERVICED APARTMENTS THE ASSOCIATION OF SERVICED APARTMENT PROVIDERS (ASAP)

Suite 3, The Business Centre, Innsworth Tech Park, Innsworth Lane, Gloucestershire GL3 1DL Contact: ASAP Office Telephone: +44 (0)1452 730452 Email: admin@theasap.org.uk Website: www.theasap.org.uk Twitter: @ASAPThe LinkedIn: The Association of Serviced Apartment Providers ASAP is in the industry association representing, promoting and improving the serviced apartment sector. Our 124 members including serviced apartment operators and agents represent in excess of 25,000 serviced apartments in the UK, Europe, USA and Canada.

When booking your serviced apartment, look for our Quality Accreditation kitemark which confirms the operator is fully compliant with all the core legal, health and safety practices and means you can book with confidence.

THE APARTMENT SERVICE

5-6 Francis Grove, London SW19 4DT Contact: Bard Vos Telephone: +44 (0)20 8944 1444 Email: bard.vos@apartmentservice.com Website: www.apartmentservice.com Twitter: @theaptmtservice LinkedIn: www.linkedin.com/companybeta/107760/ The Apartment Service is the world’s leading global serviced apartment booking agency.

With 36 years of experience in the serviced apartment industry, we provide a 100% service for sourcing, booking and managing reservations into corporate housing and serviced apartments worldwide from our 7 global offices in New York, London, Lisbon, Madrid, Barcelona, Frankfurt and Singapore.

In February 2014, The Apartment Service launched the TAS Alliance bringing together serviced apartments operators across the globe under a single representation, distribution and marketing strategy, all powered by a common technology platform. The primary goal of The Apartment Service is to provide consistency in quality and efficiency in booking serviced apartments for clients. For more information, visit www.apartmentservice.com and www.thetasalliance.com

TAXATION BDO LLP

55 Baker Street, London, W1U 7EU Contact: Andrew Bailey Telephone: 020 7893 2946 Fax: 020 7893 2418 E-mail: andrew.bailey@bdo.co.uk Website: www.bdo.co.uk BDO LLP is the award-winning, UK Member Firm of BDO International, the world's fifth largest accountancy network with more than 600 offices in 100 countries.

We have a partner-led approach, which delivers the highest quality of service by using short, functional chains of communication to aid decision-making. Clients benefit from our fresh thinking, constructive challenge and practical understanding of the issues they face.

Developing strong, personal relationships with our clients is at the forefront of our service approach.

Tax advice is just one of our award-winning services and our expatriate team give practical and direct advice, delivering solutions which suit your needs.

GLOBAL TAX NETWORK LTD

Norwich House, 14-15 North Street, Guildford, GU1 4AF Contact: Richard Watts-Joyce CTA Telephone: +44(0)20 7100 2126 Email: help@globaltaxnetwork.co.uk Website: www.GTN.uk Twitter: @GTN_Tax LinkedIn: www.linkedin.com/company/globaltax-network Global Tax Network Ltd is the UK member of Global Tax Network (GTN), an international affiliation of professional firms in over 100 countries specialising in global mobility tax consulting. We provide assistance to employers with the tax administration of international assignment programs and private client services to high net worth individuals, non-domiciles, professional sportspersons and entertainers.

Our consultants include members of the Association of Taxation Technicians, Chartered Institute of Taxation, and US Enrolled Agents.

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