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Part of the cost of sending a person overseas on an assignment are the taxes that must be paid in the foreign country. Often, taxes are withheld both in the home country and in the foreign country. At other times taxes are withheld in one or the other countries depending upon tax law in the host country. The problem is that if taxes are withheld twice or if withheld by the wrong government, someone is still responsible for paying them. Many countries require an employee of a foreign firm to file a special certification showing that all applicable taxes have been paid before the employee is allowed to return to his or her home country. Not only is this inconvenient, but also if taxes have not been properly withheld and paid the employee will have to pay them before exiting a country. It is very important for the employer to become familiar with (or consult with those who are) the tax laws in their own country and in the host country. There may be tax agreements between the countries which will simplify the problem or special forms or other papers that will have to be supplied to insure the proper tax treatment of employee wages and benefits. This is a consideration which must be handled before the employee is sent overseas. Nexia International Staff ( 1994 ). International Handbook of Corporate and Personal Taxes . New York : Chapman and Hall . ... log in or subscribe to read full text