Business Law International September 2012
Last Modified: Friday, 28 September 2012
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Special issue: The Mobile Executive
The Mobile Executive: a Short Comment
Philip R Wood QC
In this comment, Philip Wood introduces this special issue of Business Law International with his own thoughts as to the complexity of the legal landscape faced by the international business executive today.
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The Mobile Executive: English Employment Law
Daniel Pollard
This article considers the English employment laws that apply to the mobile executive with a focus on the right not to be unfairly dismissed and the enforcement of post-termination restrictions. After an introduction to English employment law, the article considers the territorial scope of the rights that derive from domestic statute, EU law and contract. It also considers the enforcement of non-UK injunctions, intra-EU assignments, data privacy laws and some of the practical issues that arise.
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The Mobile Executive: US Employment Law
Jason C Schwartz and Andrea R Lucas
With the rise of multinational corporations and the general acceleration of globalisation, today’s executives increasingly travel, work and live overseas during portions of their careers. This article considers the US employment law implications for such mobile executives. It begins with a broad overview of US employment law, then considers the impact of US employment law on two main groups of executives: (1) executives from overseas stationed in the US; and (2) US executives stationed abroad. Although far from comprehensive, given the wide swathe of topics that US employment law touches on, this article seeks to present an overview and sampling of issues that may be of particular interest or concern to these groups of mobile executives and their employers.
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US/UK Tax Issues for Internationally Mobile Executives
James E Gregory and Jennifer Wheater
In an increasingly global marketplace, international assignments have become commonplace and cross-border employment and tax issues have come to the fore. Because of their common language, culture and financial prominence, the links between the US and the UK are especially well developed and, as a result, there is a constant flow of high-level managerial and executive talent between these two countries. This article focuses on some of the most common tax issues that are raised by the assignment or transfer of executives between the US and the UK. Inevitably, it also addresses more general issues applicable to internationally mobile executives working in either the US or the UK and specific issues that may have an impact on executives who are leaving their home country of the US or UK for a temporary international assignment anywhere in the world.
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Head North, Mobile Executives! Special Tax Advantages in the Nordic Countries
Eija Kuivisto and Antti Lehtimaja
It comes as no surprise that Finland and other Nordic countries apply high marginal tax rates even on ordinary earned income levels. But while Nordic people generally accept these high tax rates, it is understood that foreigners may not equally warm to the same prospect of contributing more tax than they might pay elsewhere. To attract foreign employees and mitigate the high tax burden, Finnish and other Nordic tax authorities have adopted special tax relief schemes applicable for foreign employees. While these schemes are not without their critics, their use in the Nordic countries has grown significantly over the years.
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Book review
Debt Restructuring (1st Ed.)
Editors: Nick Segal and Look Chan Ho
Oxford University Press (2011); 520 pages; £128 (hardback);
ISBN-10: 0199579695;
ISBN-13: 978-0199579693.
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