Taxation of Expatriate Employees & Regulatory Aspects

This book is a comprehensive guide to understand the taxation and regulatory aspect of the cross-border movement of employees, that results in secondment arrangements as amended by Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act 2020. As with any cross-border arrangement, multiple complex laws are involved, this book serves as a primer to understand these complexities and related compliances.
The discussion in this book starts with determining who is the employer of the expatriate, which is important to identify the correct laws to be complied with.