{
  "docId": "019dd923-5ca1-7489-b637-a48fec869bbe",
  "docSlug": "fd406cb3add333cd",
  "documentTitle": "Global Assignment Policies Practices",
  "authorId": "KPMG",
  "authorName": "KPMG",
  "documentKindSlug": "consulting-deck",
  "documentKindLabel": "Consulting deck",
  "sourceTypeSlug": "strategy_consulting",
  "sourceTypeLabel": "Strategy consulting",
  "presentationDate": null,
  "orientation": "landscape",
  "aspectRatio": 1.495,
  "pageNumber": 11,
  "pageCount": 22,
  "prevPage": 10,
  "nextPage": 12,
  "slideType": "industry_trends",
  "function": "analyze_data",
  "density": "overcrowded",
  "nDataPoints": 8,
  "notes": "The slide uses donut charts to visualize survey data regarding tax policies for international assignees.",
  "elementsJson": [
    "headline_text",
    "paragraph",
    "donut_chart",
    "action_title",
    "footnote"
  ],
  "metadataConfidence": 1,
  "imagePath": null,
  "slideHref": "/slides/019dd923-5ca1-7489-b637-a48fec869bbe/11",
  "deckHref": "/decks/019dd923-5ca1-7489-b637-a48fec869bbe",
  "deckJsonHref": "/decks/019dd923-5ca1-7489-b637-a48fec869bbe.json",
  "deckAnchorHref": "/decks/019dd923-5ca1-7489-b637-a48fec869bbe#slide-11",
  "components": [
    {
      "bbox": null,
      "kind": "callout",
      "text": "The majority of survey participants (88 percent) tax equalize their assignees on their earnings, following a global tax reimbursement policy for all assignments (74 percent).",
      "attrs": null,
      "subkind": null,
      "toolName": "Visual emphasis",
      "toolSlug": "visual-emphasis",
      "confidence": null,
      "componentId": "019dd951-c7c8-75cd-b886-28c3c0d3ee92",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.25,
        "w": 0.15,
        "x": 0.53,
        "y": 0.6
      },
      "kind": "chart",
      "text": "Only through the year in which the assignee repatriates",
      "attrs": null,
      "subkind": "donut",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "3c382851-18a4-4293-9001-45b63067f41e",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.25,
        "w": 0.15,
        "x": 0.73,
        "y": 0.6
      },
      "kind": "chart",
      "text": "For the term of the award",
      "attrs": null,
      "subkind": "donut",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "4f8ef039-23bf-456c-bbac-0f13f9b6613f",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.35,
        "w": 0.45,
        "x": 0.48,
        "y": 0.07
      },
      "kind": "chart",
      "text": "Top approaches when addressing assignment tax costs in relation to the assignee's earnings.",
      "attrs": null,
      "subkind": "donut",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "590e9f2a-f349-4ade-8bf2-e2adea1b9ce2",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": null,
      "kind": "metric",
      "text": "Tax equalization prevalence: 88%",
      "attrs": null,
      "subkind": "primary",
      "toolName": "Quantification",
      "toolSlug": "quantification",
      "confidence": null,
      "componentId": "019dd951-c7c8-75cd-b886-2f2cad36f2a9",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.45,
        "w": 0.45,
        "x": 0.038,
        "y": 0.078
      },
      "kind": "paragraph",
      "text": "The majority of survey participants (88 percent) tax equalize their assignees on their earnings, following a global tax reimbursement policy for all assignments (74 percent). In the estimation of hypothetical taxes, survey participants predominantly include social insurance and state/provincial/cantonal income tax, with a majority using the home country or jurisdiction residence as the basis for calculating hypothetical tax. We have seen an increasing focus on compliance with regards to trailing compensation. Seventy-seven percent of survey participants tax equalize equity compensation (income generated by obtaining, exercising, or selling company shares) and 43 percent extend the benefit for the full term of the award, regardless of assignment duration. This is followed by 36 percent citing they tax equalize/protect equity only through the year in which assignees repatriate. KPMG continues to observe an increase in organizations not including personal income under their tax equalization policy (71 percent). For organizations that cover personal income under policy, investment income, capital gains (on principal residence), and rental income (principal private residence) are the three most common items that are covered (58 percent, 50 percent, and 58 percent respectively). In addition, an annual cap on personal income is often implemented under policy. In looking at the tax treatment of spousal income, the majority of participants take a laissez-faire approach and require assignees to be responsible for the related taxes.",
      "attrs": null,
      "subkind": "paragraph",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "59651cb9-31cd-4aea-9c74-a3b97cc0b6be",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.04,
        "w": 0.45,
        "x": 0.49,
        "y": 0.515
      },
      "kind": "paragraph",
      "text": "Organizations are beginning to favor tax equalizing or protecting equity compensation for the full term of the award.",
      "attrs": null,
      "subkind": "paragraph",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "d7042484-218a-4cb5-acc0-a1ae9ceb8f05",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.02,
        "w": 0.4,
        "x": 0.49,
        "y": 0.87
      },
      "kind": "source-note",
      "text": "Source: 2021 KPMG Global Assignment Policies and Practices Survey, KPMG International.",
      "attrs": null,
      "subkind": null,
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "026564fa-bb60-41f7-92e2-b570885e1506",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.02,
        "w": 0.4,
        "x": 0.49,
        "y": 0.41
      },
      "kind": "source-note",
      "text": "Source: 2021 KPMG Global Assignment Policies and Practices Survey, KPMG International.",
      "attrs": null,
      "subkind": null,
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "8b1a2b92-19d1-497c-8e37-eab7f3b7d26e",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.015,
        "w": 0.21,
        "x": 0.49,
        "y": 0.475
      },
      "kind": "title",
      "text": "Treatment of equity compensation",
      "attrs": null,
      "subkind": "headline",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "45a72435-5357-4686-8e66-c1ac340f1bae",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.015,
        "w": 0.168,
        "x": 0.038,
        "y": 0.035
      },
      "kind": "title",
      "text": "Tax reimbursement policy",
      "attrs": null,
      "subkind": "headline",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "c44eb9f6-e108-4118-bbc7-f23e7def8987",
      "frameworkName": null,
      "frameworkSlug": null
    }
  ],
  "metrics": [
    {
      "metricRaw": "Tax equalization prevalence",
      "numberRaw": "88%",
      "numberKind": "percent",
      "actionTitle": "Organizations are beginning to favor tax equalizing or protecting equity compensation for the full term of the award.",
      "calloutText": "The majority of survey participants (88 percent) tax equalize their assignees on their earnings, following a global tax reimbursement policy for all assignments (74 percent).",
      "numberScale": null,
      "numberValue": 88,
      "metricFamily": "other",
      "numberCurrency": null
    }
  ],
  "tools": [],
  "frameworks": [],
  "arcBeats": [
    {
      "to": 17,
      "from": 11,
      "beatId": "7509c3da-6114-4029-b84e-f75ab7b81756",
      "arcName": "The Consultant's Gambit",
      "arcSlug": "consultants-gambit",
      "beatName": "Evidence & Proof",
      "beatSlug": "consultants-gambit-evidence-proof",
      "evidence": "Data tables and key takeaways",
      "position": 2,
      "confidence": 0.8,
      "parentBeatName": "Evidence",
      "parentBeatSlug": "evidence"
    }
  ],
  "loops": [],
  "imagePathAlt": null,
  "thumbSrc": null,
  "thumbSrcAlt": null,
  "locked": true
}