| Country | India | Romania | United Kingdom | USA |
| 1. | Disscuss the eligibility criteria for applying for work visa. | Explain distinction between Short term visa and Long term visa. | Establish the reasons for moving to the UK type of visa required. | Explain distinction in US taxation of Resident Aliens versus Non-Resident Aliens- Worldwide versus territorial taxation. |
| 2. | Disuss how long does the application take for obtaining a work visa.Disscuss the eligibility criteria for applying for work visa. | If the client needs a Work Authorization informe him about the criteria of eligibility. | Confirm if the individual requires a visa to enter and stay in the UK by establishing if the individual is a EU or EEA resident. | Define US residency status rules- Green card vs. substantial presence test. |
| 3. | Discuss his contract for the project / assignment / employment to understand the overall impact of the overseas project / assignment / employment. | Depending on the work structure , analyse his academic and experience background. | Discuss the requirement to apply for a residence card if the individual is an EEA national. | Discuss differences between income tax residency and immigration rules. |
| 4. | Discuss the concept of domicile and/or tax residence which is relevant for determination of his tax liabilities in India. | Discuss about the status of his familly. | If an individual requires a visa, explain the different types of visas that are available: - Sole Representative - Intra company transfer - Entrepreneur's visa - Investor visa | Discuss annual reporting og non-US securities accounts (FBAR rules), controlled foreign corporations and pertnerships, non-US trust distributions and gifts et. al. |
| 5. | Discuss the possibility of claiming the short stay exemption. | Investigate effects of social security rules over him and his familly members. | Once the type of visa is established, review and discuss the rules and regulations for the specific visa that is required. | Discuss possible re-classification and re-structuring of non-US investment companies. |
| 6. | Discuss the provisions of Double Tax Avoidance Treaty of India with his home country. | Explain the steps of the immigration proces and length period of obtaining the documents. | Discuss the initial period that visas are granted, inculding dependant visas, once the application is processed. | Discuss intra-family gifts or transfers to trusts for non-US assets. Coordinate with non-US accountants/ tax advisors. |
| 7. | Discuss Taxability in India, of employment income and also any personal income such as rental income from home outside India, captial gains, interest in Bank accounts and stock options if applicable. | Define differences of taxation between assignment and local employment. | Discuss the requirement to maintain the ongoing visa status in the UK. | If client has stock options, consider pre-immigration exercise. Discuss US tax rules on options exercised or received after departing US. |
| 8. | Discuss filing obligations of his employer and himself as an employee in India. | Investigate effects of Romanian Double Tax Treaty with his home country. | Discuss the possibility and the requirements of settling in the UK as a permanent resident. | Coordinate with home country accountant/tax advisor on their departure rules. |
| 9. | Discuss the applicability and impact of social security rules over him, if applicable. | Coordinate with home country accountant/tax advisor on their taxation | Discuss exemption rules that could apply from paying social security and taxes where duties are performed outside the UK. | Discuss US departure taxes for long-term residents and basis step-up elections upon becoming US resident. |
| 10. | Discuss the exit formalities to be completed by him in India before he leaves India. | Proposing different immigration and tax structure. | Coordinate with home country accountant/tax adviser on their departure rules. | Discuss other US taxing regimes including estate and gift taxes, social security, state and local taxes, etc. |
| 11. | Discuss the tax implication on moving to the UK and the disclosure requirements on assets and income earned abroad. | Investigate effects of US income tax treaties on US tax status, income and estate taxation. | ||
| 12. | Discuss the tax implication on remititng income and capital to the UK from abroad moving to the UK. | |||
| Nr. Crt. |
Whilst every effort has been made to ensure accuracy, information and data contained in this schedule may not be up-to-date or comprehensive enough. Recipients and/or readers are therefore advised to seek professional guidance and formal advice and should not act or advise their clients purely on the basis of the information contained herein.