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Stuart Ferguson: Driving a culture of global mobility 2

Michael Dickmann & Andrea Piacentini: The new normal of global mobility - flexibility, diversity & data mastery 4

Simon Davies: Group moves are on the rise in a world of political and economic upheaval 6

Sharon Quinn: Talent, role, and the individual - three considerations for a successful global move 16

Natalie Agostinho: Mobility transformation: Reflections on preparing for change 18

Ann Casey: Global mobility and tax on equity incentives 20

David Kentish: Travelling far and wide in the sphere of global mobility 22

Dear Reader,

Welcome to our latest special edition which examines the issues surrounding international HR management and global mobility. As organisations become more globalised, the need to employ expatriates for international assignments is ever-increasing. In many corporations based wholly or partly in the UK, these assignments play a pivotal role in succession planning and talent development, as well as being an effective means of transferring knowledge, expertise and corporate culture around the world. These processes and issues are now particuarlly challenging in the current economic and political climate.

This edition contains the latest thinking from a range of experts and experienced practitioners as we deliver the global mobility agenda for 2017. We hope you enjoy.

Rebecca ClarkeEditor

Contents

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Despite the rise in conversation on immigration and tax reform in the political world, international business continues to drive global mobility in all forms. While businesses are keen to overcome any regulatory barriers, they also want to drive overall costs down and make mobility happen seamlessly and quickly, whilst employees want a fulfilling assignment experience. These are the attitudes and behaviours that define the culture within Global Mobility, and ultimately what Global Mobility professionals should consider when designing and implementing policies and programmes.

For HR and Global Mobility professionals there are two particular groups whose attitudes and behaviours matter most: business leadership and employees. Employees can be categorised as prospective assignees, assignees and repatriates. HR

and Global Mobility professionals play a key role in driving culture and change, and therefore should consider the following areas of discussion in their programmes.

For many ‘Deloitte’ and ‘Global’ are synonymous; with an internationally diverse workforce, a network of member firms, providing services to some of the world’s largest clients. Therefore the expectations of our people and our clients that feed attitudes begins with the brand in the external market. For Deloitte UK, the focus is on providing our people with constant opportunity and growth and, although career development should be approached on an individual basis, the uniqueness of living and working in a different country provides clear opportunities to develop and grow capabilities. International experience can help employees build new skills, grow relationships with new colleagues and develop technical knowledge

beyond their home geography. Ultimately, it also helps foster a global mind-set.

In order to drive more mobility, more effectively, across an organisation, there are a number of areas where attitudes and behaviours require change.

A Mobility Culture Requires Visible Support of Leadership

As with all aspects of corporate culture, tone is set by the top; business leadership needs to show clear support for mobility and to be equally clear that mobility brings numerous benefits both the firm and the employee. Their words and actions will determine the way in which global mobility is perceived by employees.

Perceptions of Cost and ROI Impact Attitudes

Global Mobility can be seen as expensive and cost prohibitive.

For many, ‘Deloitte’ and ‘Global’ are synonymous. Stuart Ferguson talks to us about they key areas where attitudes and behaviours require change in order to drive mobility across a global organisation.

Stuart is a Global Mobility Business Partner in Deloitte’s UK HR function and has experience working in operational roles for a number of UK and Asia-Pacific multinationals, as well as a global head office role transforming Global Mobility for another Big 4 firm. Stuart also has international experience from working in Australia for 5 years, prior to transferring back to the UK.

Stuart Ferguson

Driving a culture of global mobility

However, it is important to consider the alternatives (eg. cost of agency, direct sourcing, referrals) and the return on these investments.

Access to data is critical to changing attitudes. If Global Mobility professionals have access to data and reporting they will be able to use this to support discussions with leadership and other key stakeholders within the business. For example, having oversight of actual costs versus what is budgeted, and ROI data points i.e. increased engagement, performance, progression and retention. Working closely with Finance and MI colleagues can help to achieve this.

Marketing and Fair Access

A key part of driving a mobility culture is communications to targeted groups, if not to the whole organisation. Promoting topics like the mobility value proposition, leadership support for mobility, assignee success stories, hot job and general vacancies, can all have a great impact. Any communications should be aligned and factored into broader HR communications planning and talent agenda. Equally, it is important that the gap between expectations and reality is not too large, and that unsuccessful applicants and those expressing an interest are continuously engaged.

Employees also need to believe that global mobility opportunities are open to all and are not solely open to those that are ‘tapped on the shoulder’ and presented with the opportunity. The whole organisation needs to be aware of the opportunities that exist (and the benefits of such opportunities), with the resultant selection process then following a fair and transparent process. This also allows HR and Global

Mobility to create greater talent pools for those wanting mobility for their career development and to factor this into broader career and succession planning.

Assignee Experience

Global Mobility needs employees to have a remarkable experience, as both assignees and repatriates are very powerful advocates for the programme. The change and disruption involved for assignees and their dependents need to remain a focus through the relocation, assignment and repatriation stages. Solutions for providing this experience can vary from an assignee centric service delivery model, as well as vendor and technology selection. Sponsors and colleagues on the ground, as well as at home, also need to take a leading role in ensuring the assignee experience is well managed.

This is just as true for repatriating assignees who will want to be sure that they reap the benefits of their assignments in terms of their career progression. Again, when this expectation does not meet reality, it can drive negative attitudes and perceptions.

Engaging with employees for open feedback will help in learning what they want, what problems and challenges they face throughout the career lifecycle in respect to mobility. This can be achieved through user friendly surveys and focus groups and should feed back into service delivery and process improvement.

Leveraging Assignees and Repatriates

The frequency of interaction between employers and their assignees and repatriates in their day-to-day work lives will also

determine the success of global mobility programmes. The more frequent these interactions are, the more front-of-mind the Global Mobility programme will be. Organisations should ensure that they are showcasing individuals who have had a successful experience, helping to create awareness of the opportunities offered by the programme. Promoting success stories, facilitating roadshows, and Q&A sessions where employees can interact with these individuals can have a very positive impact.

Summary

To deal with these issues, HR and Global Mobility are well placed to implement solutions. Strategic HR and Global Mobility managers who have buy-in and influence with leadership and impact on employees can align business strategy with the talent and mobility agenda, driving the right mobility culture and outcomes.

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Professor Michael Dickmann & Andrea Piacentini The new normal of global mobility - flexibility, diversity & data mastery

Undeniably, the last year has been shaped by many dramatic socio-political developments that have had, and will continue to have, strong impacts on the global mobility field. Companies continue to evolve and shape policies and processes to enable them to cope with the ever-increasing degrees of volatility, uncertainty, complexity and ambiguity (VUCA). Each year, The RES Forum carries out extensive research into the trends in global mobility and international HR, but its approach is somewhat unique. As a networking group of almost 1400 global mobility and international HR professionals in 40 countries around the world, at the RES Forum we research into the issues that our members are facing and the subjects that they need to know more about to create our Annual Report. The research, insight and practices of our members, all assembled by Professor Michael Dickmann of

Cranfield University, School of Management, create the RES Forum Annual Report.

So, what are the key themes that have shaped the RES Forum Annual Report in recent years? A key theme recently has been gender diversity in global mobility, focussing on the central point that women are severely underrepresented among international assignees. The evidence from many studies indicates that there are many women who would want to work abroad and that companies would be well advised to encourage a better gender balance in global mobility. To increase gender diversity amongst assignees, multinational corporations need to establish a host of flexible HR policies and practices, including approaches that take the special situation of women and families into account.

Some of the key findings concluded that:

• Finding suitable female expatriation candidates and motivating them to accept working abroad is more difficult than finding and motivating male assignees. This is the case even though female and male assignees tend to be treated equally.• The short and long-term effects of working abroad for women are highly positive. They are promoted faster, achieve higher performance ratings and better reward developments compared to non-expatriated peers. However, male repatriates benefit substantially more from their work abroad.• Early repatriation, be it driven by poor performance or at personal request, is less pronounced in female than in male assignees.• Many multinationals and their leaders could implement a broader range of flexible working policies and practices. This may alleviate some of the

Professor Michael Dickmann is Professor of International HRM at Cranfield University, School of Management and Strategic Advisor to The RES Forum.

A key theme in global mobility recently has been gender diversity. In a sneak preview of the soon to be published RES Forum Annual Report, here the RES forum research the almost untouched field of diversity in global mobility.

Andrea Piacentini is co-founder at The RES Forum and Head of Reward UK & Europe for Standard Life.

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female expatriation resourcing issues and aid in redressing the gender balance in the future in global organisations. A key way to implant diversity into the DNA of global mobility and the wider organisation is to integrate these topics into talent management activities and into the fabric of thinking and decision-making of individuals in all areas of the company.

Taking the diversity agenda a step further, in a sneak preview of the yet to be published RES Forum Annual Report 2017, we researched the previously almost untouched field of age diversity in global mobility. It demonstrates, among other findings, that:

• Older expatriates are more likely to be in senior positions and therefore more likely to be sent on a strategic (control and coordination) business needs assignment. Younger expatriates are more likely to be sent on a developmental assignment. • Different sets of drivers motivate the different age groups, with personal drivers being the most important factor for early-mid careerists (Generation Y, Millennials), whilst the expatriation package remains the most important factor for mid-peak careerists (Generation X) when deciding whether to accept an international assignment. Unsurprisingly, career impact was more important to early-mid as well as mid-peak careerists when compared to their older counterparts. Younger expatriates perceive a stronger need to expand their social capital even though it is probably older assignees who utilise their social networks more for work purposes. Partner and dual career considerations as well as family and educational concerns are more pertinent for mid-peak careerists (Generation X) than for other age groups, whilst security concerns are more

important to mid-peak and late careerists (Generation X and Baby Boomers). Early-mid careerists (Generation Y, Millennials) are more concerned about the attractiveness of specific host locations.• Mid-peak careerists (Generation X) fit more successfully into their host teams and are seen to facilitate knowledge transfer more than their younger peers (Generation Y, Millennials).• Business learning is more extensive for mid-peak (Generation X) than late stage careerists (Baby Boomers). However, there is no strong indication that the performance of late stage careerists is inferior to that of younger generations when on assignment. Overall, this confirms the global mobility approach of many multinationals who offer more developmental assignments to younger expatriates and more business needs/strategic assignments to older assignees.

Reward package design has always been a key theme in the RES Forum Annual Reports and the last report defined the underlying drivers that have shaped the design of the increasingly complex and varied global mobility policies and practices that have come into play in recent years; such as effectiveness, business needs and individualisation considerations. We saw that a number multinationals decrease their reward packages in response to such factors as individuals initiating moves or assignments being developmental. They seem to be most generous for business-needs/strategic assignments. With respect to benefits such as cash allowances, companies are most generous to their long term international assignees (LTIAs). However, even for short term international assignees (STIAs) three quarters of the organisations surveyed pay

housing costs and a majority pay home leave allowance. Interestingly, less than a quarter link assignment compensation to performance. Many of the companies surveyed provide support for family members when they accompany a long-term assignee, but three quarters reduce allowances when the family does not accompany the expatriate for the full period abroad - though some benefits tend to be increased such as home leave and flight allowances.

In a further preview of the 2017 report, we discover that whilst we see a certain status quo in global reward package design approaches in many of these areas, 87% of organisations continue to use a home-based balance sheet approach to determine the reward package of long term expatriates but only 10% use it for local plus assignees. Long term assignees are better shielded from currency fluctuations than other international workers, a facet that is likely to have been particularly useful for UK outbound expatriates during the strong currency fluctuations in the wake of the Brexit vote.

Additionally, whilst assignment packages continue to become increasingly varied and complex depending on a range of factors, on average, short term assignees continue to have a less generous deal than long term expatriates whilst business-driven and strategic needs based assignments are more generously rewarded than developmental assignments.

To request a copy of the 2017 Annual Report (released in June), as well as a copy of the 2016 Report entitled, ‘Beyond Unity, A world of Opportunity, please contact The RES Forum office@theresforum.com

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Simon Davies is Head of Business Development,UK, Ireland & Northern Europe at Crown World Mobility.

Crown World Mobility helps corporations manage global talent and talented individuals perform on the global stage.

We work with all stakeholders to find the right solution, implementing a global mobility program that is successful for everyone. Services include research and consulting, assignment management, immigration services, compensation administration and employee and family support.

Crown World Mobility www.crownworldmobility.com

Simon Davies

Group moves are on the rise in a world of political and economic upheaval

From Brexit in the UK to a new President in the US, impending elections in Britain and France, strained relations with Russia and a new direction in Turkey, 2017 is shaping up to be one of the biggest years for economic and political transition.

For the global mobility industry one of the results of so much change is that, whether it is down to necessity or choice, some businesses will now consider relocation.

Already we have seen financial institutions moving out of the UK, businesses looking for cheaper overheads outside of the EU and corporations looking for new strongholds in emerging countries.

Whatever the reason for the decision, group moves provide major challenges for those in HR or global mobility charged with organising and supporting it all.

These moves are very different to moving

assignees abroad on short-term contracts. Business needs, individual needs and group dynamics all have to be taken into consideration.

Additionally, the way in which a group move comes about can affect planning and implementation. For example, a group move due to a facility closure requires different assistance programmes to a headquarters move.

Managing attrition is also vital – and can seriously impact on the move goals. The attrition group may incorporate those who the company does not invite to move AND those who choose not to move but whom the company wants to retain for some period of time. Clearly, this is a more complex planning and implementation environment than a “regular” mobility engagement.

Group Move Pitfalls

No-one likes to start a

review of a group move with a list of things that should have been done to help the move meet objectives “if only we’d known to do them.” Common pitfalls include:

• Timing: Preparation has to be done far earlier than is typical for ongoing employee mobility. However it is not uncommon to hear from Mobility Directors that they are announcing a group move next month - and want to know if there is anything special they should be doing to make sure the announcement goes well.

• Policy: Assuming that existing policies will be used for the group move without considering whether additional or different assistance may be required is a common pitfall. Just like all mobility policies are designed to meet certain business objectives, group move policy needs to be tailored to the desired outcome.

• Research/staffing: Most HR and Mobility

Group moves provide a major challenge for those in the HR or global mobility industries. Here Simon Davies from Crown World Mobility gives his advice on how to make group moves successful.

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teams are not sufficiently staffed to support a group move, with its large scale and intensive time frame. Look outside the organisation for research and staffing support.

• Short cuts: Some companies think they can execute a group move without all the extras, for instance skipping organised events, and believe that the internet negates the need for this support. However, without guidance, people will go off in their own direction, and may not get the information and perspective they need.

• Cross-functional planning: Business situations that necessitate a group move are often held close to the chests of senior management, and the result can be that those who could provide insight on how to make a move successful are not brought in until too late. A diverse team of experts within the company, representing affected business lines, human resources, facility management, benefits and of course employee mobility should be brought into the inner circle as early as possible.

How to avoid the pitfalls

•Plan early: Ideally planning should begin when the company first starts to explore the situation that might result in a group move. Human Resources, alerted to the possibility of a plant or office relocation, a headquarters move or a new facility start-up should begin to scope out group move parameters and consider costs. There is a cost associated with eliminating positions, but also with programmes required to retain talent in the original location as well as to relocate employees.

•Develop group move-specific policy: Addressing the needs of

employees for whom the move decision is a choice between keeping or losing a job rather than accepting an offer or staying in their current position is vital. Families who may not have considered a move before due to complicated personal factors may need services that are not typically offered, such as special education support, extended family member assistance or extra spouse employment assistance. Different home sale programmes may be required to address the fact that a greater than usual number of homes will be coming on the market simultaneously. Extended temporary living, cost of living differences and special needs for financing are common elements of a group move policy.

•Communications planning: A good communications strategy addresses all aspects of the move, each in its own time. The communications strategy should be in place before the move is announced.

•Implement move-decision support activities: Organised trips to the new location, meetings with local area representatives, counselling regarding policy and timing, and a resource room – real or virtual – should be in place when the move announcement is made.

• Design an effective retention programme: This should be in place to support not only those who are moving but also those

who will not be moving and are needed to remain with the company through the transition.

• Budget: Whether for relocation, attrition management or business continuity, the HR costs of a group move can be significant. Preparing a budget early can help the business stay on track.

• Find the right partners: Many aspects of a group move require expertise. Lining up appropriate assistance is important. Destination services providers, real estate professionals, group move consultants, and relocation management firms could all prove beneficial.

• Prepare managers: Managers are the front line of group move communications. When the move announcement is made, employees turn to their managers for direction and insight. Preparing managers for this role is key and is especially challenging when managers are also considering their own possible move. Preparing managers can include:

o Leading through changeo Clarity on goals, timelineso Understanding what services will be available and to whomo Expectations on potential productivity dips post-announcemento The manager’s role in recruiting and retention goalso Knowledge of the new locationo The manager’s own move, if applicable

Go to our website for the full whitepaper: www.crownworldmobility.com.

For a digital version please link to here: www.crownworldmobility.com/en-us/page/insight

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What makes a success-ful global move? There are three considerations: talent, role and indi-vidual, at the intersec-tion is the ‘Sweet Spot’ of success What are the key questions in each area? Taking the time and discipline to answer these questions will help you to deliver a success-ful global move.

Talent

Is there talent available in the host country, now or in the future? Will an assignment temporar-ily fill a talent gap until you can recruit and train locally? Is the role so specialist that you need to export the talent from another market and if so, for how long? Is there an option to recruit locally and ‘DNA dip’ the individual in your HQ country to meet the talent need in the host country? This last option not only gives an Inter-national travel opportu-nity to your International talent, it creates an on-going in-market connec-tion and relationships.

How will you measure the ROI in this talent move? This will depend on the purpose of the move – if it is a short term solution to meet a knowledge gap, then the ROI will be measured by successful knowledge transfer. Is the local team now self-suffi-cient? If the reason for the move is to develop a global mind-set within your organisation, the ROI will take longer to measure and may be harder to identify: Are you retaining your talent post assignment? Are they promoted or do they leave the organisation and take their experi-ence elsewhere? Do you have role models at senior levels within your organisation that have experience of global mobility? What is the turnover amongst your global movers as com-pared to the general employee population?

Role

What is the primary driver for the move? Answering this question

will also help shape the terms and conditions for the move. Is this move to meet a business need, such as to deliver a project with a specific business objective or new market entry and broader business devel-opment? Or perhaps the move is to meet a devel-opment need, such as an ‘early career’ assign-ment aimed at giving International experience to support organisation-al development for the long term. Even a move that is self-initiated by the employee helps cre-ate an organisation that supports International opportunities.

If your organisation is in the early stages of growing internationally, a critical question is: who will benefit from the move and who funds the investment costs? When the project is complete, is it the host country that will benefit – such as delivering brand stand-ards to a new market or, in the case of an ‘early career’ assignment, is it the organisation that will benefit in the longer

Sharon Quinn Talent, role, and the individual - three considerations for a successful global move

Sharon Quinn MSc (HRM) is a senior reward professional and an international and global mobility at Whitbread.

Sharon Quinn, senior reward professional and international and global mobility lead at Whitbread discusses how talent, role and the individual are they key points for a successful global mobility strategy.

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term by increasing the Interna-tional knowledge and experi-ence amongst the workforce and develop a global mind-set? In the latter case, it may be that this type of programme is funded cen-trally (perhaps with the business units bidding for ‘early career’ assignees making this a valued option).

Another area for consideration is, what is the term of the role? Is the need for this role open-ended or is there an end date? A spe-cific end date lends itself to a time defined assignment whereas an open-ended role may mean a per-manent global move or a rotation position - where the role is used as a way of giving an International opportunity to your high potential talent.

Finally, how does the role differ in a different country – an experi-enced trainer in the UK may find that they have to adapt their de-livery in China to suit the Chinese learning preference. Also, if the

International business is in ‘start up’, roles will tend to be broader and less defined.

Individual

Finally, the individual. Are they (and their family) ready for the move? Timing can play a big part in the success of a global move: if children have started studying for exams or there are eldercare duties, this may prevent a move despite the motivation, skills and desire of the individual. Trying to initiate a move to start in January may create problems if there are children that need to finish the school year where they are. En-sure that the assignee considers carefully a compromise such as commuting. Over a long period of time, this could lead to a lack of connection with the host country, exhaustion and stressful ten-sion in the family due to frequent absences.

Who sponsors and supports the

move? Many assignees experi-ence ‘out of sight, out of mind’ in organisations where the interna-tional business is small compared to the HQ location. Who will make sure that the individual remains part of the talent and succession process so that they may be the role model of the future, demon-strating the career and organisa-tional benefits of an international move?

And finally, does the role oppor-tunity fit the talent and potential rating of the individual? Beware of managers that line up their problem people for an interna-tional move. There is always an investment when moving some-one internationally, make sure that the organisation and the in-dividual will benefit – what selec-tion process do you have in place to ensure the right fit?

Asking the right questions early on will create a successful global move and add value to your busi-ness.

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Thursday 8th June 2017

PROGLOBAL 2017 - EXPATRIATE MANAGEMENT AND GLOBAL MOBILITY FORUM

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June 8, 2017 @ Hilton Hotel, Canary Wharf, London

Media Partner:

Conference Preview

ProGlobal 2017

Delivering the HR, Expat and Global Mobility Agenda

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Welcome to the ProGlobal 2017 conference preview

As businesses begin to expand into the global marketplace or as they send their employees to diverse geographic and cultural backgrounds, they may have to adapt to new labour laws and tax liabilities. Additionally, operating human resources across geographic and cultural boundaries can often prove difficult for HR professionals, especially in a time of political and economic upheaval. Here, in the special edition and at our conference, we aim to provide information and practical tips on how to approach the most challenging issues that International HR faces.

We look forward to seeing you there!

Tracy LeeHead of Conference Production, Symposium Events

09:00 Coffee and registration

09:30 Chair’s opening remarks – Robert Day, Head of Global Immigration Services Operations, Quality and Delivery, Santa Fe

09:45 Global mobility in a VUCA (Volatile, Uncertain, Complex, Ambiguous) climate

• Reviewing the changes and developments impacting on the global mobility agenda • Setting the frameworks and foundations to enable an agile global mobility function• Advancing beyond transactional global mobility to becoming a strategic business partner• Aligning the global mobility strategy to the corporate agenda

Neerav Shah, Senior Consultant, ECA International 10:10 Understanding employment and immigration changes and how to prepare

• Overview of key employment and immigration changes • Understanding home and host country obligations• Best practice solutions to ensuring compliance • Understand what Brexit and the Trump administration may mean for your organization and how to best prepare

Asma Bashir, Global Managing Director and Antonio Lam, UK Managing Director, Newland Chase

10.35 Knowledge share networking session Roundtable discussions with your peers to share solutions to your key global mobility challenges • What are the key challenges/developments that face the

global mobility agenda within your organisation? • What solutions have been developed to overcome these challenges?

11.00 Questions and discussion with speakers

11:10 Refreshments and networking

11:30 Building an agile global mobility programme

K2 corporate mobility

11:55 Re-designing and evolving your global mobility strategy to be fit for the future

• Evolving policy framework to enable a more inclusive, commercially sound and agile global mobility agenda• Transforming the global mobility function to enable a more efficient, compliant and strategic approach • A case study example of British Council – overcoming the challenges of transitioning from a traditional to innovative, agile and talent focused approach to global mobility

Natalie Agostinho, Head of International Mobility Services, British Council

12:20 Questions and discussion with speakers

12:30 Lunch and networking

13:30 Panel discussion: Transitioning towards a strategic approach

• Team structures - Structuring your GM team for success - centralised vs decentralised structures, communication channels from HQ to host countries and

Conference programme

Global Mobility 2017 Preview

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amongst global mobility specialist across the company• Business Partnerships - Enabling greater business partnership and input into business planning and decisions. Key skills and expertise required of GM professionals (now and in the future)• Communication – Communicating and working with internal HR teams and global mobility specialist in host countries/regions

Andrea Piacentini, Head of Reward UK and Europe, Standard Life and Founder of The RES Forum

Khadjeea Islam, Global Mobility Manager, Aggrekko

Natalie Agostinho, Head of International Mobility Services, British Council

Breakout session one

14:00 What is Hot and Disruptive in Global Mobility this Year?

An overview of some of the trends and game changing disruptions the Global Mobility industry sees this year and what a few innovative companies are doing about it. Topics will include:

• The gig economy• New disruptions from Gen Y and Gen Z• AI and VR solutions• Brexit and Trump

Lisa Johnson, Global Practice Leader, Crown Mobility

14:25 Integrating diversity into your global mobility agenda

• The latest research and insights about the diversity challenges in global mobility• Understanding the value of developing a more inclusive global mobility strategy • Questions to assist you review and benchmark your policy

Andrea Piacentini, Head of Reward UK and Europe, Standard Life and Founder of The RES Forum

14:50 Questions and discussion with speakers

Breakout session two

14:00 How Global Mobility can raise their strategic profile and influence by placing services at the beginning of the recruitment cycle

• Global Mobility may be blind to up to 70% of relocations actually happening in their organisation.• Hiring managers and business units still think Mobility is priced and designed only for senior expats. • Global Mobility can compliment the strategic hiring for

larger population early careers recruits with ensuring relevant services are available, and known, to their recruitment colleagues.

Matthew Chic, Chief Commercial Officer, Benivo

14:25 Bridging the gap between HR and Global Mobility to ensure international relocation success

• How HR can assist to drive the global mobility agenda • Putting the human element back into global mobility – employee engagement, support and development • Devising innovative solutions to address barriers to successful international relocations

Erica Bone, HR Manager, CNN EMEA

14:50 Questions and discussion with speakers

15:00 Refreshments and networking

15:20 Knowledge share networking session Roundtable discussions with your peers to share solutions to your key global mobility challenges

• Short term business travels – who’s responsibility, is it? How are you managing this form of mobility within your organisation?• Data and analytics - How are you advancing global mobility through insights and data? • Measuring ROI – How do you monitor and measure success with international assignments?

15:45 The business case for careers without borders

• Global mobility as a driver in developing a globally minded workforce • Developing an employer brand as an inclusive international employer (both internal and externally)• Overcoming cultural, organisational and management barriers to develop a global talent management programme

Confirmed speaker

16:10 Questions and discussion with speakers

16:20 Chair’s closing remarks and end of conference

www.symposium.co.uk

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Our expert speakers include:Natalie Agostinho, Head of International Mobility, British Council

Natalie has spent most of her career in International Mobility, working in both in-house and consulting positions. Her background is in Mobility operations and transformation, having supported multiple Mobility programmes from within HR and as a consultant supporting clients at EY. Natalie currently works at the British Council, where she is the Head of International Mobility, working through a significant transformation project to better support HR, Talent, and the business.

Global Mobility 2017 Preview

Asma Bashir, Global Managing Director, Newland Chase

Asma leads the Newland Chase immigration business which specialises in strategic advice and tailored solutions for clients. The rapidly expanding practice caters to companies across a range of industries including private clients such as investors, sole representatives and those establishing a new subsidiary. Asma is recognised for her innovative outlook, which is used to ‘lobby Government departments around the world with regards to changing policy’, regularly participating in policy consultations and working parties.

Andrea Piacentini, Head of Reward at Standard Life and founder of The RES Forum

Andrea is a senior International HR professional with 17 years of experience in the fields of International Mobility and Expat Management, International Compensation and Benefits, Employee Taxation and HR consultancy. Andrea currently works in Edinburgh for Standard Life as Head of Reward for UK & Europe.

Antonio Lam, UK Managing Director, NewlandChase

Based in London, Antonio is the UK Managing Director for NewlandChase. He provides bespoke immigration solutions for individual and corporate clients and is a specialist in complex investment, family and employment immigration under UK immigration rules and under European Union Law. In the past years, he has also played an integral part in assisting corporates and SMEs from India and wider Asia in setting up and mobilising their key personnel and workforce to the UK.

Lisa Johnson, Global Practice Leader, Consulting Services, Crown World Mobility

Lisa is Global Practice Leader for Crown World Mobility’s Consulting Services. She is responsible for supporting Crown’s clients and account teams with Global Mobiility programme and policy design and enhancements. In addition, Lisa is also responsible for Crown World Mobility’s quarterly Perspectives series, along with research and thought leadership output for the organisation.

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www.symposium.co.uk

Khadeeja Islam, Global Mobility Manager, Aggrekko

Khadeeja has recently joined Aggreko Senior Manager Global Mobility, heading up Global Mobility for the group. Prior to joining Aggreko Khadeeja worked in Global Mobility for a number of Corporates including Colt Technology, Anglo American, Credit Agricole and Unilever.

Neerav Shah, Senior Consultant, ECA International

Neerav has considerable experience in all aspects of International HR and Global Mobility, encompassing roles spanning in-house, consultancy and shared service set-ups. Since joining ECA in February 2015, Neerav has worked on a wide range of projects including helping companies review and align international assignment policies to business needs, drafting secondment contracts and helping clients organise and run their mobility programmes cost effectively. Neerav also regularly presents at industry events as well as ECA training courses.

Bob Day, Head of Global Immigration Services Operations, Quality and Delivery, Santa Fe Relocation Services

Bob is the Head of Global Immigration Services Operations, Quality and Delivery at Santa Fe Relocation Services and has had a long career in large multinational companies, with a background in finance and operations prior to taking a mobility focus. His experience has included the management of an end mobility programme in the UK for a large blue chip company, leadership of an immigration practice in the Nordics and global coordination for a large global pharmaceutical company.At present, he is leading all aspects of the global immigration operations, and delivery capability for Santa Fe.

Matthew Chic, Chief Commerical Officer, Benivo

Matthew has led service design and implementation with Google, Microsoft, Vodafone and Bloomberg amongst other clients. Originally from California, Matthew brings over 7 years of Sales and Entrepreneurship experience to the Benivo team. Over the last 4 years with the organization, Matthew has held leadership positions in Partnership Development and Marketing. He holds an MBA from the Presidio School of Management in San Francisco.Matthew has firsthand experience with the excitement and frustrations of relocating having moved professionally between San Francisco, New York and London for various roles. At Benivo, he’s on a mission to help clients surprise and delight employees is a similar position.

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Natalie Agostinho

Mobility transformation: Reflections on preparing for change

Natalie has spent most of her career in International Mobility, working in both in-house and consulting positions. Her background is in Mobility operations and transformation, having supported multiple Mobility programmes from within HR and as a consultant supporting clients at EY. Natalie currently works at the British Council, where she is the Head of International Mobility, working through a significant transformation project to better support HR, Talent, and the business.

I remember starting a new job once where I was asked to describe in detail how my previous employer (a competitor) had managed their global mobility operations. My new employer (admiring of the progress my old employer had made in moving their people around efficiently and consistently in their approach) was convinced that they simply needed to copy exactly what their competitor had done in order to achieve success in delivering their own GM programme. Of course, this didn’t work at all, and the more decentralised structure of my new employer could not in any way support the group-led strategies of my old employer.

However, that employer was certainly not alone in wanting to find the magic bullet that would fix their GM woes and enable an efficient and business-valuable delivery model. One of my most enduring memories of working in consulting is

being asked countless times to provide an ‘off the shelf’ solution for clients seeking to add something to their process or operations model, or even where they had committed to a full change agenda. However, it is my experience that appreciating that every organisation is different, while understanding its’ culture and structure, is key to the success of any development or transformation project.

Easy to say, not so easy to do, right? Especially when we all know that building or implementing any change requires stakeholder buy-in. Whether that be from the Board (approving strategy and costs, for instance), or from our GM team (who are being asked to adjust their ways of working or engage with new stakeholders and vendors), or from across the business or other corporate teams.

Of course, the only way to really get buy-in

from our stakeholders is through investing in the relationship and identifying the ‘what’s in it for them’ angle, but that can be difficult to develop (or uncover), and even where we can, it’s all too easy to get focused on a primary goal that, in the end, might reveal itself to be less important than that sneaky thing lurking in the background that kept derailing all the progress we had been making (e.g. it’s usually process that’s the issue, and not the technology, but I have lost count of the number of projects I have been on where technology has been the focus in the hope that it would fix all of the ills)!

The most successful transformations I have been a part of have always sought the involvement of key stakeholders well before they got started. Their involvement is critical to understanding how they feel that the existing structure can be improved upon and what any additions and changes might comprise of. Their

Stakeholder engagement and readiness are very important at the British Council. Here Natalie Agostinho discusses the redesign of the global mobility programme within the organisation and how these two issues are key to the process.

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involvement also helps to ensure a thorough understanding of how the business operates, who will make decisions (and with what remit, i.e. will it be global, local, business unit, HR, etc?), what the priorities are for the change and how they will affect the organisation. Clearly, this is no small undertaking, and can take significant resource time and effort. It is true, though, that the early investment pays off later in more targeted business case discussions and easier resolution of issues.

For me, nowhere has stakeholder engagement and preparedness been more important than at the British Council. This is a very devolved organisation, with complexities around managing challenging local needs and regional oversight, while attempting to maintain global parity. Not forgetting our interactions with government departments and meeting regulatory and public

requirements, which are often even more rigorous than I have encountered in commercial environments.

Until recently, the BC Mobility team has managed a defined programme centred around one major policy and a rotation of staff who have largely been UK outbounds working abroad for many years. We’re seeking to extend support to all globally mobile staff, which means, naturally, that we have to change the way we work to reflect the diversity of different expat groups. As we move to evolve the Mobility programme to become more sustainable and flexible (supporting all types of talent and workforce planning arrangements), we uncover multiple priorities and diverse expectations, which need to be addressed and understood, precisely because these have been managed in different ways across the 110 countries in our network. Where, in other organisations, I might have been able to rely on market experience and the use of benchmarking across the Mobility space, I find this is sometimes insufficient in an organisation where managing diverse local challenges are at the core of our business. Therefore, I need to spend my time really getting to know what those local challenges are, and networking across the local and regional HR and business teams, in order to build the knowledge and relationships I’ll need to enable delivery of an innovative programme that will see us into the future. This can sometimes feel like a never-ending task because there is so much to learn and understand, and I could delay starting implementation forever in taking the time to absorb everything! Meanwhile, we need to meet the demands of our business and they need us to get going. So, we need to find the right balance between gaining knowledge and building

relationships, and implementing the solution within a reasonable timeline.

With all of this in mind, we’re designing an operating model that works specifically for our organisation. While we look to market practice to help us define benchmarks and enable a consistent and competitive approach to the policy and programme, we know we need to be innovative in some areas because we do not always find that we have natural parity with other organisations in this space. Cue, more stakeholder engagement as we seek approval for new procedures and policy approaches. We, like all organisations, want to enable local HR and line management to feel in control of the mobility of their employees, while also trying to ensure a consistent and appropriate level of compensation and service delivery for all of our assignees, and we’re building a policy structure that underpins this with commercial flexibility and the ability to access and deploy talent rapidly and strategically. Our people, and engaging with them, are key to this. Wish us luck!

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Ann Casey

Global mobility and tax on equity incentives

The tax issues for internationally mobile employees cover a wide range of issues from tax and social security contributions on salary, benefits in kind and relocation expenses. There are complex arrangements for tax equalisation so that an employee does not pay more tax (and social security contributions) in the host country than they would pay in their home country. However, one subject that is often overlooked is the tax treatment of equity incentives. Equity incentives include share options, grants of restricted shares, restricted stock units (RSUs) and share appreciation rights (SARs). This article sets out a summary of how the tax treatment works and practical points on implementation.

Why should a company be concerned about the tax treatment of equity incentives? The main reason is to ensure that the correct amount of withholding of tax and social security

contributions takes place in the correct country at the correct time and is paid to the correct tax authority. The relevant tax authority will also impose reporting obligations on the company or employing subsidiary.

An important tool to facilitate this is the proper tracking of the location of the internationally mobile employees in relation to the life cycle of the equity incentives. For example, the company needs to know in relation to a share option, where the employee was when the option was granted to the employee, where the employee was during the vesting period of the option and where the employee was at exercise of the option. Although the company may have a web-based system for the share options, this may not also track the location and this will require the involvement of the HR systems.

It is probably helpful to look at a simplified

example. A UK resident and domiciled employee of a listed UK company is granted an option on 1 May 2017 whilst located in the UK over 20,000 shares at an option price of £1, with a vesting period of 4 years, the employee moves to work in Germany for a German subsidiary on 1 May 2020 and exercises the option on 1 May 2021 when the share price is £3. There is a total gain of £40,000 on the shares and both countries would want to tax the gain, because the option is granted in one country and exercised in another country. The UK tax legislation states that only the gain relation to the UK duties during the vesting period will be taxable. This is calculated on a time basis unless there is a just and reasonable basis to change this. In this example, 75% of the vesting period was spent in the UK so only 75% of the gain (£30,000) would be subject to UK tax and the remaining 25% subject to German tax. The UK income tax would have

Why should a company be concerned about the tax treatment of equity incentives? Ann Casey from Taylor Wessing explains why.

Ann is the head of Incentives and a partner in the Tax and Incentives group and specialises in advising on equity incentive plans and other types of incentives for management and employees. Ann is experienced in advising international companies on global share plans. Ann is also well-known for her expert knowledge in incentives for technology start ups

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to be withheld through the PAYE system and accounted to HMRC.

There would also be social security contributions which do not necessarily follow the income tax treatment. This is because the employee might continue to be within the home country social security system whilst being sent to another country for a secondment. This is due to the employee going to a country within the EEA or to a country, with which the UK has a reciprocal arrangement for social security. In the example above, if the employee had obtained an A1 certificate from HMRC to remain within the UK social security contributions system whilst in Germany, all of the gain of £40,000 would be subject to UK social security and none subject to German social security.

Although most countries have similar legislation to the UK to apportion a share option gain between grant and vesting, the US/UK double tax treaty provides that the apportionment is to be on the period between grant and exercise. If this leads to an element of double taxation then there can be a claim for double tax relief.

The tax treatment of share options can be complex, as the timing of the tax charge is uncertain as the employee has a choice as to when to exercise the option and buy the shares, which will trigger the tax charge. It is often easier to deal with the tax treatment of an RSU where the employee does not have a choice on the timing of the tax charge. An RSU is a right to receive shares at a point in the future for no payment. It is a very common form of equity incentive for US companies and does not require the payment of an exercise price to acquire the shares. Normally a RSU vests on a particular date and the shares are automatically

transferred to the employee on that date without any action from the employee. The Company would therefore know in advance the date of the tax charge and provided that the employee’s location has been tracked, it would be easier to calculate the necessary withholdings for the relevant countries.

An increasing number of internationally mobile employees may be working in a number of countries at the same time, rather than working in one country for a period of time and then in another country for a period of time. Under the UK tax legislation this would lead to similar types of apportionment of the income relating to equity incentives, but other factors would need to be considered as to whether the income has been remitted or brought back into the UK. Generally, where the options are over shares in a UK company, any gains are deemed to be remitted to the UK even if they are related to the proportion

of the employee’s work for foreign duties.

The rules governing the income tax and social security contributions on equity incentives for internationally mobile employees are complex. They will need to be addressed carefully by the company issuing the equity incentives and the relevant employing subsidiary using a robust system.

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Norman Tebbitt famously said when the government of the day was criticised for not creating enough jobs (or in certain areas of the country reducing them) that when he was young his father would get on his bicycle and cycle for as long as it took to find work. The meaning of this was clear, if you want a job badly enough, go out and find it and if that means having to travel or move, then so be it. At the time this was not a generally accepted idea.

I can remember 25 years or so ago, the company I was working for moved the offices from Baker Street to Kings Cross, only a few miles, but back then (culturally) for us advertising types, it was like being on another planet. We did adapt and it was only a cab ride back to civilisation, so we were able to cope. But what if your relocation was to another country?

Today, as a society, we are far more flexible and open to the idea of having to travel or even move to gain the job that we want, but even so, for many the thought of relocating to another country can be a major psychological block.

Social media has helped enormously with making us all feel more connected with the world around us. We feel we know more about how other countries work because many of us will have travelled on holiday to them, but holidaying and working in another country are two very different things.

From a company’s point of view, having experienced staff that are willing and able to relocate to different countries for a defined period is wonderful for both its business and because it does not create any major issues from an HR perspective.

But what of other

staff who are asked to relocate who do not have this experience, how will they cope? For those who have chosen to go, I’m sure they will be looking at gaining more experience and furthering their career prospects, but have they or their company worked out a support process with how they manage working in a country where they may not have sufficient grasp of the language or have insight into the cultural differences?

Have the emotional stresses that will come into play been fully discussed? Are they taking their family with them, and if so what are their families’ thoughts on this, because it has the potential to disrupt partnerships. There’s housing, schooling for children and cultural differences to think about - the priorities. Is the employee going alone and then travelling back home every month or so, what could be

David Kentish, director, people development experts Kentish and Co.

David Kentish

Travelling far and wide in the sphere of global mobilityWhat are the social and emotional implications of relocating to another country? David Kentish discusses the emotional support needed to aid those who are relocating globally.

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the social implications of either scenario?

Companies may never be able find all of the skills that they need for their business within easy reach of where they need them to be, which often means relocating staff from further afield, or one country to another. This is especially relevant to large organisations that have clients and offices all around the world, and the consequences of not having this support available could result in a move working out badly for both parties.

The nature of our business means we have known many people who’ve moved abroad for work, some with families and others who have travelled on their own, returning at regular intervals. Many can make the emotional

adjustment and understand that even though they have been working in a particular country for years, they are still visitors to that country and must conform to the laws and norms of the land. On the reverse, there are many who cannot adjust, whatever the reason, and return home as soon as they can.

Unfortunately, a lot of decisions to relocate an individual abroad are taken even before a conversation has been had with that person, and will have been taken at a strategic level to address a gap in experience that the company needs to fill to maintain an agreed level of service or client expectation.

For global mobility to truly work, an organisation must have the right packages available

which are fully acceptable to all concerned, not just from a financial point of view but also in terms of having the right emotional support to ensure that the transition of the individual, and possibly their family, is in place.

Even with everything fully in place, as with any change of job or move within a company, it may not work out. That’s life. Move on (…or move back)!