tax laws for the five-year period prior to expatriation
, the U.
The tax liability test is satisfied if the expatriate's average annual net income tax liability for the five taxable years preceding the expatriation
date is greater than $151,000 (for calendar year 2012, adjusted annually for inflation).
Research has shown that the rate of failed expatriations
As knowledge expatriation
is perceived as a tool to allow tacit knowledge transfer, making knowledge explicit can, sometimes, substitute for expatriation
It does seem that most of those who favour a period of expatriation
intend it to be relatively short and they see themselves as spending most of their career years in China.
In sum, this legacy of feudalism--which we today call birthright citizenship--was rejected decisively as the grounds of American citizenship by the Fourteenth Amendment and the Expatriation
Act of 1868.
After describing the characteristics of the participants, we compared frequencies of the different answer choices by the Chi2 test (applying Yates' correction of continuity for tables with two rows and two columns), and focused on the reasons for leaving France and the level of satisfaction before and after expatriation
Repatriation is a complex process, generating similar issues to those encountered when managing expatriation
(Engen, 1995; Swaak, 1997).
Most property of a covered expatriate would be treated as sold on the day before the expatriation
at fair market value.
After working with congressional officials for more than eight years on expatriation
taxation, the AICPA stated that the new rules signed into law in June are more administrable and simpler than originally proposed.
The case describes the international development of the company and the subsequent expatriation
of Paul Fierman, the head of the Vietnam subsidiary.
is the practice of sending home-country managers to manage foreign operations.
Michael Dickmann is the director for the Centre for Research into the Management of Expatriation
Organizations tend to view international assignments as a one way process (expatriation
) and thus are likely to provide less or virtually no support for expatriate work-family adjustments in the phase of repatriation (when an expatriate returns home after the assignment) than in the phase of expatriation
(departure and relocation in a foreign country).
Licensing requirements necessitate that insurers in those territories hold assets locally and pay taxes in that country, and also often restrict the expatriation