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U.S. Citizens working abroad: Employers' Tax Problems and Responsibilities by D. Bradley McWilliams The last two decades have seen an unmatched expansion in the overseas operations of U. S. companies. Although the trend is to staff overseas operations with as many foreign nationals as possible, every year sees a growth in the number of U. S. citizens working abroad. Thus, the problem of taxing the expatriate employee, the U. S. citizen working abroad, is of increasing concern. There have been numerous articles written on the tax problems confronting the expatriate employee, but few exist which have dealt with the equally complex problems of his employer. This article is intended to fill that gap. The application of income tax withholding and social security to an expatriate presents unusual problems. To set the stage for a review of these problems, a brief outline of the basic fact patterns is appropriate. An expatriate assigned or transferred to a foreign subsidiary company may remain entirely on the payroll of the parent company even though he performs all of his services for the subsidiary company. Arrangements of this type are generally the result of the tax laws or practices in the country to which he is assigned. The expatriate may, however, be paid exclusively by the foreign subsidiary or he may be paid in part by the parent 46 THE QUARTERLY
Object Description
Title |
U. S. citizens working abroad: Employers' tax problems and responsibilities |
Author |
McWilliams, D. Bradley |
Subject |
Income tax -- United States -- Foreign income |
Personal Name |
McWilliams, D. Bradley |
Portrait |
McWilliams, D. Bradley |
Office/Department |
Touche, Ross, Bailey & Smart. Executive Office |
Citation |
Quarterly, Vol. 13, no. 3 (1967, September), p. 46-49 |
Date-Issued | 1967 |
Source | Originally published by: Touche, Ross, Bailey & Smart |
Rights | Copyright and permission to republish held by: Deloitte |
Type | Text |
Format | PDF image with OCR under text, scanned at 400dpi |
Collection | Deloitte Digital Collection |
Digital Publisher | University of Mississippi. Digital Accounting Collection |
Date-Digitally Created | 2009 |
Language | eng |
Identifier | Quarterly_1967_September-p46-49 |