6. International and Expatriate Compensation
Aims and objectives of this chapter
• Explain theoretical and structural concepts in international and expatriate compensation systems
• Explain the balance sheet system for expatriate compensation.
• Discuss the allowance structure within the balance sheet system
• Review the concepts underlying the expatriate income tax system
• Explain the methodologies used to calculate the cost-differential allowance
• Examine the issues surrounding the global payroll system
• Discuss the main challenges in establishing international employee pension plans
• Set overall framework for the design of global stock option plans
International and expatriate compensation is one of the most technically involved aspects ...