inter department relationship

Although generally Inter departments’ relationship in Ernst & Young is independent of the other departments’ activities due to different working scope, however at certain point, issues and matters which are not in their scope expertise would require some level of consultation to happen between different departments. For instance, in order to give a correct and effective advice to clients on taxation and computation, members of the Audit and Assurance departments will normally consult with the team members of the Tax departments with pertinent issues relating to tax. However, such consultation will involve between the Senior Associate, Manager or Partner. Rarely it involves the Associate or new Seniors as more knowledge of expertise is required in handling the interdepartmental issues.
Instead of that, inter department’s relationship happened between the Immigration team and tax compliance team. Immigration requirements necessitate globally mobile employees to have proper visas and work permits. Immigration should not be a stand-alone issue, but must be closely integrated with tax and international employment law. Immigration issues are seldom subject to instant resolution. Visa violations can result in government audits, penalties and limits on the employer’s ability to deploy employees when and where needed.
In designing an integrated immigration approach, EY need to examine tax treaties between the host country and countries in which corporate employees are working, in order to determine the tax exemption requirements. For example, the treaties may address whether a number of days of physical presence over a period of time will affect how an employee is taxed and other costs.
In the absence of tax treaties agreements, the employee and employer may be liable for income tax and social taxes in more than one country.