8. International Employee Benefits
Aims and objectives of this chapter:
• Explain the environment and challenges of international employee benefit plans
• Discuss the structure and design considerations related to international employee benefit plans
• Introduce the taxation of international benefit plans
• Explain the accounting implications under IAS 19
• Introduce various international benefit plans, including short-term employee benefits, post-employment benefits plans, other long-term employee benefits, and termination benefits
Previous chapters have covered employee benefits specific to the United States. This chapter covers global practices, which are widely divergent in nature. Healthcare, pensions, life insurance, and disability benefits ...