2017 KPMG International kpmg.com/gappsurvey
4 5 8 12 18 26 48 70 80
90 96 100 KPMG GAPP 105 KPMG 106 108 1 1 2
4 2017 2017 GAPP KPMG GAPP GAPP GAPP Web 2017 8 kpmg.com/gappsurvey 2017 8 2016 KPMG GAPP D&A) KPMG us-taxgmssurvey@kpmg.com. Achim Mossmann Principal, Global Mobility Services KPMG in the US : +1 212 954 6812 :amossmann@kpmg.com
2017 5 KPMG2017 GAPP 150 5 57% 32% 20% 10% 40% 14% BRICS 5 19%14%12% 10% 15%10% 19%22%5% 7% 32% 21% 3 86% 12 97% 1 5 61% KPMG
6 2017 KPMG 54% 59% ROI ROI 33% 12 30% 1 2 1. 2. 3. KPMG 53% 2016 44% 20% 15% BRICS EU 2019 3 EU COLA G&S COLA G&S 2 4 COLA
2017 7 5 79% 3 62% 71% 62% 5 29% LTA LTA 44% 27% 95% 83% 71% 3 1 2 3 KPMG GAPP KPMG us-taxgmssurvey@kpmg.com kpmg.com/ globalmobilityservices 54% 73% 51% 50% 5 50 10 KPMG International, GAPP Survey 2017.
8 2017 49% 1 33% 36% 75 19% 18%15%
2017 9? 4% 2% 2% 4% 2% 1% 14% 49% 1% 1% 3% 1% 2% 1% 1% 1% 1% 6% 2% 1% 2% 2% 0% UAE 100% KPMG International, GAPP Survey 2017. 1%
10 2017 4% 1% 16% 12% 29% 15% 12% 10% 500 501 1,000 1,001 5,000 5,001 10,000 10,001 25,000 25,001 50,000 50,001 100,000 100,000 100% KPMG International, GAPP Survey 2017. 19% 5% 15% 4% 13% 3% 8% 2% 7% 1% 6% 0% KPMG International, GAPP Survey 2017.
2017 11?? 4% 3% 2% 1% 1% 16% 25% 47% 28% 31% 3 42% 3 6 6 KPMG International, GAPP Survey 2017. KPMG International, GAPP Survey 2017. 81% 64% 64% 62% 32% 18% 15% 12% KPMG International, GAPP Survey 2017.
12 2017 50% 50 50% 51 1,000 5 2 93% 83%
2017 13 3 32% 21% 17% 11% 2% 13% 5% 100% KPMG International, GAPP Survey 2017. 3 31% 25% 18% PE 9% 14% 3% KPMG International, GAPP Survey 2017.
14 2017? 18% 3% 4% 2% 53% 16% 10 10 50 51 100 101 200 201 500 9% 34% 501 1,000 1,001 2,500 2,500 14% KPMG International, GAPP Survey 2017. 10 14% 10% 10% 8% 6% 4% 5% 6% 5% 4% 5% 4% 5% 4% 4% 3% 3% 3% 3% 3% 100% KPMG International, GAPP Survey 2017.
2017 15 5? 13% 32% 20% 14% 40% 57% 19% 9% 12% 10% 22% 15% 10% 10% 19% 14% 15 KPMG International, GAPP Survey 2017.
16 2017? 70% 70% 8% 6% 5% 24% KPMG International, GAPP Survey 2017. 95% 93% 88% 83% 78% 45% 42% 41% 39% 30% 29% 20% 8% 2% KPMG International, GAPP Survey 2017.
2017 17 COLA? Mercer ORC AIRINC Associates for International Research Inc. ECA Employment Conditions Abroad 14% 4% 11% 14% 3% 23% 68% KPMG International, GAPP Survey 2017. 3 22% 21% 20% 20 5% 12% 100% KPMG International, GAPP Survey 2017.
18 2017 97% 86% 61% KPMG 5 73%62% 71% 80% 57% 53% 93% 62%
2017 19 1 5 97% 12 86% 61% 3 30% 28% 25% 17% 14% 14% * 11% 6% KPMG International, GAPP Survey 2017. *
20 2017 5? 3 73% 5% 22% 12 62% 6% 32% 1 5 27% 29% 44% 54% 5% 42% 41% 7% 52% 37% 6% 57% 62% 5% 33% 71% 7% 23% 36% 7% 56% 46% 3% 51% 40% 7% 53% 100% KPMG International, GAPP Survey 2017.
2017 21? 26% 3% 7% 6 61 1 3 3 64% 100% KPMG International, GAPP Survey 2017.? 8% 6% 32% 1 2 1 3 1 5 54% 100% KPMG International, GAPP Survey 2017.
22 2017 80% 8% 5% 4% 4% 13% KPMG International, GAPP Survey 2017.? 57% 18% 10% 6% 6% 2% 1% KPMG International, GAPP Survey 2017.
2017 23? 53% 17% 11% 7% 6% 4% 1% 100% KPMG International, GAPP Survey 2017.
24 2017? 62% 20% 6% 5% 3% 3% 1% 0% 0% 100% KPMG International, GAPP Survey 2017.
2017 25 $ 93% 2% 2% 1% 1% 1% 1% 0% 0% 100% KPMG International, GAPP Survey 2017.
26 2017 89% 60% 35% 23% 80% 89% 88% 94% 94%
2017 27 80% 87% 90% 59% 20% 18% 17% / 17% 17% 13% 8% 4% 89% KPMG International, GAPP Survey 2017.
28 2017 78% 57% 49% 44% 38% 34% 21% : KPMG International, GAPP Survey 2017. 60% 38% 7% 6% 3% 3% : KPMG International, GAPP Survey 2017.
2017 29 9% 33% 23% 26% 8% 100% : KPMG International, GAPP Survey 2017. 8% 24% 6% 44% 18% 100% : KPMG International, GAPP Survey 2017.
30 2017 55% 33% 7% 3% 3% 100% : KPMG International, GAPP Survey 2017. 21% 21% 24% 8% 8% 19% 100% : KPMG International, GAPP Survey 2017.
2017 31 6 1 10% 7% 5% 15% 22% : KPMG International, GAPP Survey 2017. 41% 59% 41% : KPMG International, GAPP Survey 2017.
32 2017 54% 27% 34% 40% 35% 19% 18% 12% 4% : KPMG International, GAPP Survey 2017. 3% 16% 20% 61% : KPMG International, GAPP Survey 2017.
2017 33 65% 58% 51% 50% 21% 15% 13% 12% 78% 88% 94% 94% 93% 99% : KPMG International, GAPP Survey 2017.
34 2017 7%11%14% 1% 18% 100% : KPMG International, GAPP Survey 2017. 49% 89% 39% 31% 10% : KPMG International, GAPP Survey 2017.
2017 35? 11% 16% 5% 9% 4% 34% : KPMG International, GAPP Survey 2017. 53%? 5% 2% 3% 10% 80% : KPMG International, GAPP Survey 2017.
36 2017? 0% 5% 5% 3% 87% : KPMG International, GAPP Survey 2017.? 3% 3% 94% : KPMG International, GAPP Survey 2017.
2017 37? 26% 74% : KPMG International, GAPP Survey 2017.? 10% 28% 45% 0% 16% 100%. : KPMG International, GAPP Survey 2017.
38 2017? 8% 18% 6% 38% 31% 1 1 1 2 100%. : KPMG International, GAPP Survey 2017.? 36% 62% 2% 0% 5 5 7 7 10 10 : KPMG International, GAPP Survey 2017.
2017 39 59% 20% 20% 1% : KPMG International, GAPP Survey 2017.? 11% 15% 20% 43% 21% 46% 14% 11% 9% 9% 100% : KPMG International, GAPP Survey 2017.
40 2017 21% 35% 44% 16% 30% 54% : KPMG International, GAPP Survey 2017.? 1% 7% 3% 6% 83% : KPMG International, GAPP Survey 2017.
2017 41 95% 88% 74% 29% : KPMG International, GAPP Survey 2017. 28% 43% 14% 14% 1% : KPMG International, GAPP Survey 2017.
42 2017 1% 31% 26% 43% 2% 18% 16% 63% 3% 6% 11% 79% 3% 3% 8% 87% 100% : KPMG International, GAPP Survey 2017.
2017 43 26% 50% 34% 2% 6% 2% 8% 9% 3% 1% 4% 7% 54% 11% 2% 8% 2% 6% 81% 84% 100% : KPMG International, GAPP Survey 2017.? 83% 9% 5% 1% 2% : KPMG International, GAPP Survey 2017.
44 2017 66% 32% 2% : KPMG International, GAPP Survey 2017.? 3% 7% 8% 4% 52% 16% 7% 4% 8% 19% 10% 3% 3% 39% 25% 12% 53% 25% 15 15 30 31 45 46 60 60 100% : KPMG International, GAPP Survey 2017.
2017 45? 73% 11% 9% 7% 1% 100% : KPMG International, GAPP Survey 2017. 1 23% 29% : KPMG International, GAPP Survey 2017. 48%
46 2017 US? 43% 100,000 50% $100,000 $125,000 0% $125,000 $150,000 0% $150,000 $200,000 7% 200,000 : KPMG International, GAPP Survey 2017.? 73% 21% 5% 4% 3% 2% 0% : KPMG International, GAPP Survey 2017.
2017 47 / 7% 11%13% 3% 67% 100% : KPMG International, GAPP Survey 2017. 68% 32% 14% 12% 12% : KPMG International, GAPP Survey 2017.
48 2017 37% COLA 69% COLA 50% 48% COLA COLA 12% COLA 80% 72%
2017 49 73% 51% 29% 71% 75% KPMG 99% 71% 19% 66%? 63% 20% 6% 3% 9% 100% KPMG International, GAPP Survey 2017
50 2017? 8% 5% 5% 8% 74% 100% KPMG International, GAPP Survey 2017.? 86% 4% 4% 1% 9% 17% 37% KPMG International, GAPP Survey 2017.
2017 51? 1% 4% 4% 9% 13% 14% 55% 100% KPMG International, GAPP Survey 2017.? 31% 4% 4% 1% 60% KPMG International, GAPP Survey 2017
52 2017? 73% 23% 4% 0% KPMG International, GAPP Survey 2017.? 51% 29% 20% 7% 4% 0% 0% 0% 0% KPMG International, GAPP Survey 2017.
2017 53 COLA G&S COLA G&S? 7% 6% 7% 11% 69% 100% KPMG International, GAPP Survey 2017. COLA G&S? 50% 48% 16% 4% KPMG International, GAPP Survey 2017.
54 2017 COLA G&S? 53% 11% 28% 8% 100% KPMG International, GAPP Survey 2017. COLA G&S? US $200,000 $150,000 $200,000 $125,000 $150,000 $100,000 $125,000 $100,000 3% 6% 9% 43% 40% 100% KPMG International, GAPP Survey 2017.
2017 55 COLA G&S? 8% 12% 36% 44% 100% KPMG International, GAPP Survey 2017. COLA G&S? 34% 31% 26% 20% 13% COLA 10% 8% 6% 1% 1% KPMG International, GAPP Survey 2017.
56 2017? 51% 3% 10% 8% 28% KPMG International, GAPP Survey 2017.? 13% 9% 2% 2% 75% 100% KPMG International, GAPP Survey 2017.
2017 57 R&R? 69% 13% 3% 10% 5% 100% KPMG International, GAPP Survey 2017.? COLA 27% 18% 11% 12% 32% 100% KPMG International, GAPP Survey 2017.
58 2017? 33% 28% 27% 8% 4% KPMG International, GAPP Survey 2017.? 71% 52% COLA 30% 25% 20% COLA 17% 16% 4% KPMG International, GAPP Survey 2017.
2017 59? 48% 7% 0% 12% 34% 100% KPMG International, GAPP Survey 2017.? 46% 43% 33% 25% 14% 7% 5% 0% KPMG International, GAPP Survey 2017.
60 2017? 29% 17% A B C 6% 8% 40% 18% 7% 12% 1% 62% 81% 8% 2% 2% 7% KPMG International, GAPP Survey 2017. 49% 12% 15% 23% 1% A B C A B C A B C A B C A B C 15% 26% 35% 8% 12% 4% A B C A B C A B C A B C A B C A B C KPMG International, GAPP Survey 2017.
2017 61 96% 26% 23% 10% 4% 2% KPMG International, GAPP Survey 2017. 52% 13% 25% 10% 0% 14% 39% 30% 8% 9% 1% 100% KPMG International, GAPP Survey 2017.
62 2017 38% 45% 34% 23% 15% 14% 3% 10% 1% 0% 100% KPMG International, GAPP Survey 2017. 28% 6% 67% 50% 6% 44% 100% KPMG International, GAPP Survey 2017.
2017 63? 80% 0% 6% 6% 9% 100% KPMG International, GAPP Survey 2017.? 1% 7% 26% 67% 100% KPMG International, GAPP Survey 2017.
64 2017 15% 1% 1% 3% 4% 22% 35% 54% 63% 2% 100% KPMG International, GAPP Survey 2017. 97% 47% 15% 14% 10% 5% KPMG International, GAPP Survey 2017.
2017 65 112? 71% 21% 11% 9% 1% 11 12 12 KPMG International, GAPP Survey 2017.
66 2017? 10% 15% 75% 100% KPMG International, GAPP Survey 2017? 44% 31% 16% 10% 2 5 100% KPMG International, GAPP Survey 2017.
2017 67? 12% 1% 9% 46% 6% 2% 7% 9% 34% 12% 20% 43% 100% KPMG International, GAPP Survey 2017.
68 2017 88% 5% 4% 2% 1% KPMG International, GAPP Survey 2017. 82% 52% 11% 1% KPMG International, GAPP Survey 2017.
2017 69 54% 28% 26% 25% 8% 3% KPMG International, GAPP Survey 2017.
70 2017 75% 3 6 86% 85% 71% 70% 51% 51% 1 4
2017 71 30% 30% 33% 12 5% 4%0%5% 86% 71% 3% 4% 8% 14% 85% 4% 3% 6% 2% 70% 4%1% 10% 15% 7% 2%1% 4% 87% 59% 3% 1% 9% 28% 23% 5% 3% 10% 59% 30% 2%0%11% 58% 86% 1%1%3% 8% 25% 5% 2% 8% 61% 100% KPMG International, GAPP Survey 2017.
72 2017 20% 42% 17% 11% 5% 4% 15 1530 3145 4660 60 100% KPMG International, GAPP Survey 2017.? 3% 8% 8% 2% 3% 1 6 3 1 26% 49% 100% KPMG International, GAPP Survey 2017.
2017 73? 6% 39% 26% 25% 5% 100% KPMG International, GAPP Survey 2017.
74 2017? 40% 51% 3% 6% KPMG International, GAPP Survey 2017.? 83% 45% 28% KPMG International, GAPP Survey 2017.
2017 75? 64% 63% 52% 46% 41% Which of the following statements best describe your approach to localized assignees? (Select all that apply.) 28% 18% 17% 15% 4% KPMG International, GAPP Survey 2017.
76 2017? COLA 2% 2% 1% 1% 7% 9% 18% 13% 10% 29% 44% 40% 78% 76% 10% 60% 45% 1% 16% 39% 3% 9% 9% 21% 17% 24% 46% 70% 100% KPMG International, GAPP Survey 2017.
2017 77 When the decision has been made to localize an assignee, what is the effect on the current assignment-related benefits? R&R 0% 0% 48% 6%6% 41% 51% 4% 45% 67% 31% 3% 3% 21% 5% 71% 3% 2% 2% 26% 18% 44% 52% 49% 13% 22% 66% 2% 100% KPMG International, GAPP Survey 2017.
78 2017? 1 2 2 4 5 3% 12% 15% 100% 35% 36% KPMG International, GAPP Survey 2017. 12? 9% 33% 5% 6% 10% 33% 11% 20% 20% 4% 9% 14% 100% KPMG International, GAPP Survey 2017.
2017 79 3 30% 30% 10% 8% 5% 10% 6% 2% 100% KPMG International, GAPP Survey 2017.
80 2017 56 2016 7% 90% 93% 66% 39% 71% 38% (
2017 81 3 63% 55% 48%? 10% 90% KPMG International, GAPP Survey 2017.? 15% 12% 7% 6% 4% 56% KPMG International, GAPP Survey 2017.
82 2017 79% 7% 5% 5% 5% 0% 100% KPMG International, GAPP Survey 2017. 80% 5% 4% 5% 0% 5% 71% 8% 5% 0% 11% 6% 100% KPMG International, GAPP Survey 2017.
2017 83 11% 0% 8% 17% 30% KPMG International, GAPP Survey 2017. 38% 9% 9% 0% 18% 9% 55% 1 2 3 4 5 KPMG International, GAPP Survey 2017.
84 2017 39% 29% 11% 8% 6% 6% 100% KPMG International, GAPP Survey 2017. 2% 2% 2% 27% 68% 100% KPMG International, GAPP Survey 2017.
2017 85? 84% 75% 58% 5% KPMG International, GAPP Survey 2017.? 93% 3% 4% KPMG International, GAPP Survey 2017.
86 2017? 6% 24% 69% 12% 46% 42% 100% KPMG International, GAPP Survey 2017.? 24% 9% 5% 4% 33% 11% 5% 4% 4% 100% KPMG International, GAPP Survey 2017.
2017 87? 4% 29% 68% 100% KPMG International, GAPP Survey 2017.
88 2017? 63% 2% 15% 0% 2% 17% 45% 3% 15% 0% 13% 25% 55% 3% 13% 0%5% 25% 48% 3% 10% 0% 13% 28% 32% 0% 14% 0% 24% 30% 100% KPMG International, GAPP Survey 2017.
2017 89? 12% 9% 2% 2% 2% 35% 37% 100% KPMG International, GAPP Survey 2017.? 9% 56% 9% 26% KPMG International, GAPP Survey 2017.
90 2017 2017 79% 46% 39% 38%
2017 91? 1 2 3 4 5 6 7 KPMG International, GAPP Survey 2017.? 38% 27% 20% 18% 17% 52% KPMG International, GAPP Survey 2017.
92 2017? 1% 20% 16% 37% 25% 100% KPMG International, GAPP Survey 2017.? 30% 9% 49% 0% 7% 6% 18% 4% 14% 3% 43% 18% 100% KPMG International, GAPP Survey 2017.
2017 93 42% 37% 21% KPMG International, GAPP Survey 2017. 46% 32% 14% 8% KPMG International, GAPP Survey 2017.
94 2017 IT? IT 65% IT 17% IT 15% IT 15% IT 10% IT 10% IT 5% KPMG International, GAPP Survey 2017. IT 57% 35% 6% 5% 4% IT IT KPMG International, GAPP Survey 2017. IT IT IT IT
2017 95? 39% 17% 7% 38% 18% 15% KPMG International, GAPP Survey 2017. 28% 72% KPMG International, GAPP Survey 2017.
96 2017 59% 27%
2017 97? 59% 41% KPMG International, GAPP Survey 2017.? 84% 75% 63% 57% 27% 5% KPMG International, GAPP Survey 2017.
98 2017 87% 52% 46% 29% 19% 17% / KPMG International, GAPP Survey 2017.? 10% 2% 12% 14% 43% 19% KPMG International, GAPP Survey 2017.
2017 99 3? 27% 23% 17% 11% 2% 13% 6% 100% KPMG International, GAPP Survey 2017.
100 2017 50% 29% 34% 34%27% 14%
2017 101? 8% 43% 50% 100% KPMG International, GAPP Survey 2017. 5% 14% 3% 22% 27% 29% KPMG International, GAPP Survey 2017.
102 2017 45% 25% 9% 6% 3% 3% 9% KPMG International, GAPP Survey 2017. 34% 29% 19% 13% 4% 100% KPMG International, GAPP Survey 2017.
2017 103? 53% 20% 15% 7% 5% KPMG International, GAPP Survey 2017. 12% 16% 12% 28% 30% 41% KPMG International, GAPP Survey 2017.
104 2017 1 2 3 4 5. 6 7 8 9 KPMG International, GAPP Survey 2017.
2017 KPMG GAPP 105 KPMG GAPP 2017 GAPP www.kpmg.com/ Jp/tax-gapp2017 2017 GAPP GAPP us-kpmg-mcs@kpmg.com. PDF e us-taxgmssurvey@kpmg.com. e
106 2017 KPMG KPMG KPMG GMS KPMG GMS KPMG GMS KPMG GMS 30 KPMG 4,000 GMS 2,500 KPMG GMS KPMG KPMG MCS MCS 15 MCS KPMG KPMG KPMG KPMG Shadow Payroll
2017 KPMG 107 KPMG KPMG GMS KPMG GMS KPMG LINK Work Force GMS KPMG KPMG KPMG KPMG GMS ERISA us-taxgmssurvey@kpmg.com e kpmg.com/global mobilityservices
108 2017 3 COLA 19
2017 109 EBT EBT 1 1 10 3
110 2017 1 5 2 1 N/A R&R ROI
2017 111 back-to-back 3 1
112 2017 8-11 12-17 14-15 16 16-17 18-25 19-21 22-25 26-47 27-29 29-31 31-32 32-34 35 35 36-37 37-39 39-40 40-41 42 43 43-44 45-46 46 47
2017 113 48-69 49 50-52 COLA G&S 53-55 56-57 57-58 59 60-62 63-66 67 68 69 70-79 71-73 74-78 78-79 80-89 81-84 84-86 87-89 90-95 96-99 100-104
Notes
kpmg.com kpmg.com/tax kpmg.com/gappsurvey The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. KPMG International Cooperative 2017 10 Global Assignment Policies and Practices Survey - 2017 results 2018 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ( KPMG International ), a Swiss entity. All rights reserved. The KPMG name and logo are registered trademarks or trademarks of KPMG International. Designed by Evalueserve. Publication name: Global Assignment Policies and Practices survey 2017 results Publication number: 134487-G Publication date: October 2017