Blick Rothenberg


The study provides research data and critical analysis to help 'internationally mobile executives' ("IMEs") and their employers benchmark and understand which are the 'best' and 'worst' locations from a tax perspective.

The study uses qualitative assessments from tax specialists in different locations and also provides data and analysis as to whether there is a difference between what should happen in theory and what actually happens in practice. It also provides a summary of the particular issues with the taxation of long-term performance awards when working internationally.

We also recommend countries create a universal measurement/index to help mobility. This would help individuals make comparisons between the tax regimes of different locations and also increase competition between those locations to encourage improvements in tax policy for IMEs.

We therefore encourage governments to use tax policy as a critical tool to make it easier and less complex for IMEs to work across borders. Tax policy has a clear role to play in making it easier for employees to be mobile; build strong, sustainable economic growth; and provide a well-designed business environment fit for the future and the unprecedented growth in the number of employees working outside their home countries. This is critical for the global economy to continue to grow and be healthy. It also gives those countries that get the policy and approach right a competitive advantage in attracting IMEs and employers to their location.