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The Changing Expatriate Environment

How are you affected by the enactment of the HEART Act?


In the Heroes Earnings Assistance and Relief Tax Act of 2008 (HEART Act), signed by President Bush on June 17, 2008, two revenue provisions were included which potentially impact international employees. The first was the new provision regarding U.S. citizens and long-term permanent residents who expatriate from the United States, and the second relates to treating certain non-U.S. companies as American employers for purposes of the Federal Insurance Contributions Act (FICA) for employees working on U.S. government contracts.

These new provisions raise many questions for global employers and employees. The PDF attachment below helps provide a brief overview of the U.S. expatriation rules under the HEART Act and takes a crack at answering some of the most frequently asked questions received by Deloitte LLP regarding this issue.

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