Additional Geographic Assessor Topics (Listed Alphabetically)

The Geographic Assessor calculates estimated taxes based on the country of residence selected. You may choose a different country of residence for taxes than what is displayed as the Base City or Destination City.

To Change the Country of Residence for Income+Payroll Tax Calculations

1.	In the Two City Comparison, click on the Tax Residence field of the Options panel.

2.	Begin typing a search string (i.e., the name of the country you are looking for) OR scroll through the nation list and click on the desired country.

3.Click OK to return to the Two City Comparison table.

Note: The Tax Residence is automatically set to the nation of the base area set by the user (unless the user changes the Tax Residence).

The Geographic Assessor international income tax calculation assumes that the employer is tax equalizing employee tax spending to the resident effective taxes in the domicile country selected. See Tax Equalization.

International income tax calculation notes/assumptions:

•Annual Earnings represents income taxable in domicile country.

•No spouse or other family income is assumed in calculation.

•No calculations are included for non-resident income taxes.

•The effective income taxes assume a "simple" calculation of domicile country income taxes, including standard personal deductions and allowances (e.g., spouse, dependent, residential status).

•Employee income taxes for spouse income, company owners' taxes, non-resident taxes, self-employment income, investment income, directors' fees and stock options are not provided with this database. For the purpose of the two-city relocation assessment, the program assumes tax equalization for the earnings level specified to the country domicile selected. (See Tax Equalization.)

•The program does not factor in deductions for social security contributions, insurance payments or premiums, personal services, traveling expenses, donations, etc.

•For an employee who will be paying her/his own non-resident taxes or other gross-up or hypo taxes, please consult your tax advisor.

Please note: ERI estimates are not intended as substitution for legal counsel. All tax planning should be assisted by the expertise of an international tax consultant.

Please see Income + Payroll Taxes and International Comparisons for more information.

Please see Using GA FAQ #15 for more information about the option to "Never Use Tax Equalization."

See Two City Comparison - Background for more information.