Historically, organizations have adopted mobility policies which are a refl ection of their specifi c requirements at a given point in their global growth. For example, assignment entitlements adopted for remote, undeveloped countries were specifi cally geared to address assignee related monetary issues.

Expatriate compensation packages typically include various allowances and premiums designed to ensure assignees do not suffer financially as the result of accepting a global assignment. Allowances provided for goods & services differences usually represent a relatively small portion of the total expatriate package – yet they have far more potential for misunderstanding and even controversy than other signifi cantly larger allowances.

A very important record of expenses for business travelers and expatriates in China. It is more than a receipt confirming payment, but also an essential component of the system designed by the Chinese government to track tax payments and deter tax evasion. An official Fapiao is to be issued when any goods or services are purchased within China. Prices paid include business tax, therefore, the Fapiao issued confirms the tax component of that expense and that the tax has been submitted to the tax department. From a Company and tax audit perspective, an official Fapiao is mandatory for tax and expense deduction.

One of the more challenging aspects of administering an international mobility program is managing the day-to-day challenges while ensuring the overall success and achievement of long-term goals.

This white paper focuses on providing helpful suggestions for achieving effectiveness in the management of international assignments. While these suggestions may not be applicable in every circumstance, each can easily be modifi ed to meet most company’s assignment objectives. These may also serve as guidelines for developing international assignment policies for the fi rst time.

THE “BEST PRACTICE” Avoid a Short Sale transaction whenever possible.

DEFINITION OF A SHORT SALE A negotiated agreement between the seller (employee) and his/her lender to pay the lender less than owed in exchange for releasing the lien against the seller’s (employee) home so the home can be sold, and the title transferred to a buyer.

Canada's housing market is stabilizing according to the Canada Mortgage and Housing Corporation (CMHC), with the average MLS® prices edging lower in Q3 then growing modestly thereafter. It is expected that these balanced market conditions will minimize upward pressure on housing prices.

Are cheaper real estate fees a reality?

On October 24th, 2010, the highly anticipated deal between the Canadian Real Estate Association (CREA) and the Competition Bureau was ratified. With this ruling, sellers are able to hire an agent for the sole purpose of posting their property on MLS® and can conduct the rest of the sale on their own. But what does this really mean for Canadian consumers and the relocation industry?

It is the intention of TheMIGroup to remain proactive in advising our clients of any relevant updates and/or newly emerging trends in the global mobility industry. We would therefore like to clarify and address the recent privacy concerns arising from the treatment of confidential information by the U.S. Customs and Border Protection (CBP) agency.

Many companies are recognizing the need for services designed to assist the spouse/partner of a relocating employee; however, due to the differing and unique situations of each family, aligning those services to the actual needs of the spouse/partner has become a challenge. This paper is intended to provide information and recommendations to the spouse/partner to better set expectations and help him/her find employment or employment alternatives in their new destination location.

TheMIGroup's intention is to proactively supply our Clients with relevant updates so that informed decisions can be made concerning the overall relocation process. We have therefore provided a brief history and description of the problem associated with imported corrosive drywall and our recommendations to minimize cost and risk.

The Obama administration has approved $600 million in emergency funding to increase security along the Southwest border, including increased Immigration and Customs Enforcement (ICE) staffing and technology. This program, H.R. 6080, will be funded by increased H-1B and L-1 Visa fraud fees.

Based on the Canadian Mortgage and Housing Corporation's (CMHC) Housing Market Information (released July 2010), the actual urban housing starts are up 52.8% over 2009. The most significant increase was Quebec by 11.2%, the Prairies by 8.9%, and British Columbia by 6.3%. Atlantic Canada saw a decline of 22% and Ontario decreased by 17%. Housing starts are a good indicator of the health of the new construction housing market.

The intention of this paper is to present the potential tax implications and penalties associated with a "directed offer" in a situation where the price exceeds the established "fair market value" of the subject property, and the excess paid to the employee is not tracked and reported in accordance with the Internal Revenue Service (IRS) or Canadian Revenue Agency (CRA) guidelines.

The following summarizes information presented at the Canadian Employee Relocation Councel (CERC) by Terri Oliver, Director, Consulting Services at TheMIGroup in June 2010. This paper is intended to present some of the key metrics revealed in the Canadian CERC Policy Survey (2009); to review the industry trends and the direction some programs are taking, including various cost containment strategies; and to assess whether the current trends are aligned with the concerns and objectives of today's relocation policy.

On July 1st, 2010, Ontario and British Columbia joined Nova Scotia, New Brunswick and Newfoundland and Labrador as provinces charging the Harmonized Sales Tax (HST). In Ontario, the 13% HST blends the 8% Provincial Sales Tax (PST) and the 5% federal Goods and Services Tax (GST). In British Columbia, the HST is 12% combining the 5% GST and 7% PST.